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Title Tax treaties and EC law / edited by Wolfgang Gassner, Michael Lang, Eduard Lechner.

Published London ; Boston : Kluwer Law International, [1997]


Location Call No. Status
 UniM Law ST 5  KM 336.55 N1 TAX    ASK AT DESK
Uniform title Doppelbesteuerungsabkommen. English.
Physical description xv, 271 pages ; 25 cm.
Series Series on international taxation ; 16.
Series on international taxation ; no. 16.
Bibliography Includes bibliographical references and index.
Contents 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.
Other author Gassner, Wolfgang.
Lang, Michael, 1965-
Lechner, Eduard.
Subject Taxation -- Law and legislation -- European Economic Community countries.
Double taxation -- European Economic Community countries -- Treaties.
ISBN 9041106804