| Description |
xii, 293 pages : illustrations ; 25 cm |
| Series |
Eucotax series on European taxation ; 1 |
|
Eucotax series on European taxation ; 1
|
| Contents |
1. EC Law: The Framework / Sacha Prechal -- 2. EC Law: Specific Observations / Eric Kemmeren -- 3. Austria / Gerald Toifl -- 4. France / Patrick Dibout and Rene Offermanns -- 5. Germany / Jorg Manfred Mossner -- 6. Italy / Franco Gallo and Gaetano Casertano -- 7. The Netherlands / Eric Kemmeren -- 8. Flow Charts of Article 26 of the Dutch-US Tax Treaty (Limitation on Benefits) / Eric Kemmeren -- 9. Spain / Stella Raventos -- 10. United Kingdom / Philip Baker -- App. Survey of the Quoted Treaty Provisions |
| Summary |
"This book focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty. This issue is dealt with from the perspective of Austria, France, Germany, Italy, the Netherlands, Spain and the United Kingdom. Though most problems arise with regard to the limitation on benefit clauses contained in the tax treaties concluded between EC Member States and the United States, the book also addresses the compatibility with EC law of other anti-abuse clauses and assesses the consequences of a possible conflict."--BOOK JACKET |
| Notes |
Includes index |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Capital movements -- Law and legislation -- European Union countries.
|
|
Double taxation -- Europe.
|
|
Double taxation -- European Union countries.
|
|
Tax evasion -- Europe.
|
|
Tax evasion -- European Union countries.
|
| Author |
Bont, Guido de.
|
|
Essers, P. H. J. (Peter H. J.), 1957-
|
|
Kemmeren, Eric.
|
|
Eucotax.
|
| LC no. |
98037450 |
| ISBN |
9041196781 |
|
904119679X (series) |
|
