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Free Movement and Tax Treaties in the Internal Market

Publiceringsår: 2005
Språk: Engelska
Sidor: 370
Dokumenttyp: Doktorsavhandling
Förlag: Iustus Förlag


This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of teh free movement rules is inapplicable. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of teh Member States of teh EU to predict when a provision in a tax treaty may be in conflict with free movement law.


Jönköping International Business School
  • Roger Persson Österman (Associated Professor)


  • Law and Political Science
  • finansrätt
  • fiscal law


  • Björn Westberg (Professor)
  • ISBN: 91-7678-597-1

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