The compatibility of anti-abuse provisions in tax treaties with EC law. (1998)

• Record Type: Book
• Further Information: Note: Editors, Peter H.J. Essers, Guido J.M.E. de Bont, Eric C.C.M. Kemmeren.
• Other Names: Essers, P. H. J (Petrus Hubertus Johannes), 1957-; Bont, Guido de; Kemmeren, Eric
• Contents: Appendix: Survey of the quoted treaty provisions Chapter 1. EC Law: The framework / Chapter 10. United Kingdom / Chapter 2. EC Law: Specific observations / Chapter 3. Austria / Chapter 4. France / Chapter 5. Germany / Chapter 6. Italy / Chapter 7. The Netherlands / Chapter 8. Flow Charts of Article 26 of the Dutch-US tax treaty (limitation on benefits) / Chapter 9. Spain /
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 1998
• Extent: 1 online resource (308 pages)
• Subjects: 341.4/844/094; Double taxation -- European Union countries; Tax evasion -- European Union countries; Capital movements -- Law and legislation -- European Union countries; Double taxation -- Europe; Tax evasion -- Europe; Double imposition -- Pays de l'Union européenne; Fraude fiscale -- Pays de l'Union européenne; Double imposition -- Europe; Fraude fiscale -- Europe; UE/CE Droit; UE/CE Etats membres; Evasion fiscale; Droit fiscal; Droit des sociétés; Double imposition; Congrès; Analyse comparative; Capital movements -- Law and legislation; Double taxation; Tax evasion; Doppelbesteuerungsabkommen; Aufsatzsammlung; Internationaal belastingrecht; Verdragen; Dubbele belasting; Rechtsmisbruik; Europees recht; Europe; European Union countries; Europäische Union; Europäische Union; Aufsatzsammlung
• Languages: English
• ISBNs: 9789041178589; 9041178589
• 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.