Ch. 1. EC Law and the Competence to Abolish Double Taxation / Moris Lehner -- Ch. 2. The Binding Effect of the EC Fundamental Freedoms on Tax Treaties / Michael Lang -- Ch. 3. How Does EC Law Affect Benefits Available to Non-Resident Taxpayers under Tax Treaties? / Martin Jann -- Ch. 4. Implications of EC Law on the 'Exemption' of Losses under Tax Treaties / Eduard Lechner -- Ch. 5. Will EC Law Transform Tax Treaties into Most-Favoured-Nation Clauses? / Josef Schuch -- Ch. 6. EC Fundamental Freedoms and Non-Discrimination Provisions in Tax Treaties / Gerald Toifl -- Ch. 7. Residence under Treaty Law - Significance for Parent-Subsidiary Directive and Merger Directive / Michael Tumpel -- Ch. 8. Transfer Pricing, Mutual Agreement Procedure and EU Arbitration Procedure / Andrea Lahodny-Karner -- Ch. 9. Exchange of Information According to the EC Mutual Assistance Directive and Tax Treaties in Austria / Christoph Urtz.
Ch. 10. Tax Credit According to s 10(3) Austrian Corporation Tax Act and Treaty Law / Claus Staringer.