Tax treaties and EC law. (1990)

• Record Type: Book
• Uniform Title: Doppelbesteuerungsabkommen und EU-Recht, Auswirkungen auf die Abkommenspraxis.
• Further Information: Note: Edited by Wolfgang Gassner, Michael Lang, Eduard Lechner.
• Other Names: Gassner, Wolfgang; Lang, Michael; Lechner, Eduard
• Contents: Chapter 1: EC law and the competence to abolish double taxation / Lehner, M. ; p. 1-13. Chapter 10: Tax credit according to s 10(3) Austrian corporation tax act and treaty law / Staringer, C. ; p. 243-265. Chapter 2: The binding effect of the EC fundamental freedoms on tax treaties / Lang, M. ; p. 15-31. Chapter 3: How does EC law affect benefits available to non-resident taxpayers under tax treaties? / Jann, M. ; p. 33-72. Chapter 4: Implications of EC law on the 'exemption' of losses under tax treaties / Lechner, E. ; p. 73-86. Chapter 5: Will EC law transform tax treaties into most-favoured-nation clauses? / Schuch, J. ; p. 87-123. Chapter 6: EC fundamental freedoms and non-discrimination provisions in tax treaties / Toifl, G. ; p. 125-165. Chapter 7: Residence under treaty law -- Significance for Parent-Subsidiary Directive and Merger Directive / Tumpel, M. ; p. 167-183. Chapter 8: Transfer pricing, mutual agreement procedure and EU arbitration procedure / Lahodny-Karner, A. ; p. 185-209. Chapter 9: Exchange of information according to the EC Mutual Assistence Directive and tax treaties in Austria / Urtz, C. ; p. 211-242.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 1990
• Extent: 1 online resource (290 pages)
• Subjects: 341.4844; Double taxation -- European Union countries; Taxation -- Law and legislation -- European Union countries; Double taxation -- Treaties; Double imposition -- Pays de l'Union européenne; Double imposition -- Conventions; Double taxation; Taxation -- Law and legislation; Recht; Doppelbesteuerungsabkommen; Kongress; Internationaal belastingrecht; Dubbele belasting; Europees recht; European Union countries; Österreich; Europäische Union; Treaties
• Languages: English
• ISBNs: 9789041177780; 9041177787
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.