Tax Treaties and Ec Law

by Gassner, Wolfgang; Lang, Michael; Lechner, Eduard

• ISBN13: 9789041106803
• ISBN10: 9041106804
• Format: Hardcover
• Copyright: 1997-10-01
• Publisher: Kluwer Law Intl

Summary

The laws of the member states of the European Union (EU) And The tax treaties they conclude must be consistent with European Community (EC) law. As a result, The EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques. Apart from EC Directives and Regulations, The EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, The decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, The Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, In particular the fundamental freedom provisions in the EC Treaty, On tax treaties concluded by the member states. Using the method of examination employed by the ECJ, The contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, And The EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation. it helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling.

Table of Contents

List of contributors
Preface
List of abbreviations
EC Law and the Competence to Abolish Double Taxation	p. 1
The Binding Effect of the EC Fundamental Freedoms on Tax Treaties	p. 15
How Does EC Law Affect Benefits Available to Non-Resident Taxpayers under Tax Treaties?	p. 33
Implications of EC Law on the 'Exemption' of Losses under Tax Treaties	p. 73
Will EC Law Transform Tax Treaties into Most-Favoured-Nation Clauses?	p. 87
EC Fundamental Freedoms and Non-Discrimination Provisions in Tax Treaties	p. 125
Residence under Treaty Law - Significance for Parent-Subsidiary Directive and Merger Directive	p. 167
Transfer Pricing, Mutual Agreement Procedure and EU Arbitration Procedure	p. 185
Exchange of Information According to the EC Mutual Assistance Directive and Tax Treaties in Austria	p. 211
Tax Credit According to s 10(3) Austrian Corporation Tax Act and Treaty Law	p. 243
Index	p. 267
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