(Free download) Tax Treaties and the EC Law (Series on International Taxation)
☆ Michael Lang, W. Gassner, E. Lechner ☆
| #18970061 in Books | 1997-10-15 | Original language:English | PDF # 1 | 9.21 x.69 x6.14l,1.28 | File Name: 9041106804 | 288 pages
||Language Notes|Text: English, German (translation)
The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques.
Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the ...
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