Free Movement and Tax Treaties in the Internal Market
Författare
Summary, in English
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.
Publiceringsår
2005
Språk
Engelska
Dokumenttyp
Doktorsavhandling
Förlag
Iustus förlag
Ämne
- Law
Nyckelord
- finansrätt
- fiscal law
Status
Published
Handledare
- Björn Westberg
ISBN/ISSN/Övrigt
- ISBN: 91-7678-597-1
Försvarsdatum
18 mars 2005
Försvarstid
10:00
Försvarsplats
Jönköping International Business School
Opponent
- Roger Persson Österman (Associated Professor)