The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law |
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| Author:
| Essers, P. H.
De Bont, Guido
Kemmeren, Eric |
| Series title: | EUCOTAX Series on European Taxation Series Set Ser. |
| ISBN: | 978-90-411-9678-1 |
| Publication Date: | Oct 1998 |
| Publisher: | Kluwer Law International
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| Book Format: | Hardback |
| List Price: | USD $291.00 |
Book Description:
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The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties
The impact of the European Community (EC) and EC law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. This book focuses on the question of whether anti-abuse provisions in tax treaties