Ch. I. Primary Community Law and Tax Treaties -- Ch. II. Case-Law by the European Court of Justice -- Ch. III. Residence- vs. Source-based Taxation in the EU -- Ch. IV. The Proposed Solutions to the Conflict Between Tax Treaties and Community Law -- Ch. V. An EC Model Convention on Direct Taxes -- Ch. VI. Future Perspectives -- Annex: Synoptic Charts with the OECD Model Convention, the Proposed EC Model Convention and the Proposed Multilateral Tax Treaty (by the Viennese School)
