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

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

Copies

Location	Call no.	Vol.	Availability
MELB	KM 337.1 Z1E96 Gas/Tta		AVAILABLE

Description xv, 271 pages ; 25 cm Series Series on international taxation ; 16 Series on international taxation ; no. 16 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 Notes Includes index Bibliography Includes bibliographical references and index Notes Translated from the German Subject Double taxation -- European Economic Community countries -- Treaties. Double taxation -- European Union countries -- Treaties. Taxation -- Law and legislation -- European Economic Community countries. Taxation -- Law and legislation -- European Union countries. Author Gassner, Wolfgang. Lang, Michael, 1965- Lechner, Eduard. LC no. 97225838 ISBN 385122597X (Austria) 9041106804

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