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- catalog abstract "This collection of essays examines the effects of primary European Community Law on tax treaties concluded by the Member States.".
- catalog alternative "Doppelbesteuerungsabkommen und EU-Recht. English".
- catalog contributor b10574591.
- catalog contributor b10574592.
- catalog contributor b10574593.
- catalog contributor b10574594.
- catalog created "c1997.".
- catalog date "1997".
- catalog date "c1997.".
- catalog dateCopyrighted "c1997.".
- catalog description "EC law and the competence to abolish double taxation / Moris Lehner -- The binding effect of the EC fundamental freedoms on tax treaties / Michael Lang -- How does EC law affect benefits available to non-resident taxpayers under tax treaties? / Martin Jann -- Implications of EC law on the e̓xemption' of losses under tax treaties / Eduard Lechner -- Will EC law transform tax treaties into most-favoured-nation clauses? / Josef Schuch -- EC fundamental freedoms and non-discrimination provisions in tax treaties / Gerald Toifl -- Residence under treaty law -- significance for parent-subsidiary directive and merger directive / Michael Tumpel -- Transfer pricing, mutual agreement procedure and EU arbitration procedure / Andrea Lahodny-Karner -- Exchange of information according to the EC mutual assistance directive and tax treaties in Austria / Christoph Urtz -- Tax credit according to s 10(3) Austrian Corporation Tax Act and Treaty Law / Claus Staringer.".
- catalog description "Includes bibliographical references and index.".
- catalog description "This collection of essays examines the effects of primary European Community Law on tax treaties concluded by the Member States.".
- catalog extent "xv, 271 p. ;".
- catalog identifier "9041106804".
- catalog isPartOf "Series on international taxation ; no. 16".
- catalog issued "1997".
- catalog issued "c1997.".
- catalog language "eng ger".
- catalog language "eng".
- catalog publisher "London ; Boston : Kluwer Law International,".
- catalog spatial "European Economic Community countries".
- catalog spatial "European Economic Community countries.".
- catalog spatial "European Union countries".
- catalog subject "Double taxation European Economic Community countries Treaties.".
- catalog subject "Double taxation European Union countries Treaties Congresses.".
- catalog subject "Double taxation Treaties Congresses.".
- catalog subject "KJE7114 .A85 1996ax".
- catalog subject "Taxation Law and legislation European Economic Community countries.".
- catalog tableOfContents "EC law and the competence to abolish double taxation / Moris Lehner -- The binding effect of the EC fundamental freedoms on tax treaties / Michael Lang -- How does EC law affect benefits available to non-resident taxpayers under tax treaties? / Martin Jann -- Implications of EC law on the e̓xemption' of losses under tax treaties / Eduard Lechner -- Will EC law transform tax treaties into most-favoured-nation clauses? / Josef Schuch -- EC fundamental freedoms and non-discrimination provisions in tax treaties / Gerald Toifl -- Residence under treaty law -- significance for parent-subsidiary directive and merger directive / Michael Tumpel -- Transfer pricing, mutual agreement procedure and EU arbitration procedure / Andrea Lahodny-Karner -- Exchange of information according to the EC mutual assistance directive and tax treaties in Austria / Christoph Urtz -- Tax credit according to s 10(3) Austrian Corporation Tax Act and Treaty Law / Claus Staringer.".
- catalog title "Tax treaties and EC law / edited by Wolfgang Gassner, Michael Lang, Eduard Lechner.".
- catalog type "Treaties. fast".
- catalog type "text".