Free Movement and Tax Treaties in the Internal Market
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)
- fiscal law
- ISBN: 91-7678-597-1