Tax Treaty Law and EC Law

ISBN: 9789041126290 出版年：2007 页码：364 Lang, Michael Staringer, Claus, Dr Kluwer Law International

The impact of European Community law on matters of international taxation is becoming increasingly important, while at the same time, it is increasingly hard to stay abreast of developments. The publication at hand addresses the intricate relationship between international tax law and EC law. Particular attention is given to the growing number of decisions of the European Court of Justice concerning fundamental freedoms and direct taxation. Thus, this book provides an up-to-date and comprehensive analysis of the interaction of national tax law, double tax treaties, and the EC Treaty.