The Impact of Community Law on Tax Treaties —— Issues and Solutions

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ISBN: 9789041198600 出版年：2002 页码：424 Pistone, Pasquale Kluwer Law International

Preface. List of Abbreviations. Introduction. I. Primary Community Law and Tax Treaties. II. Case-Law by the European Court of Justice. III. Residence- vs. Source-based Taxation in the EU. IV. The Proposed Solutions to the Conflict between Tax Treaties and Community Law. V. An EC Model Convention on Direct Taxes. VI. Future Perspectives. Annex: Synoptic Charts with Articles of the OECD Model Convention, the Draft for an EC Model Convention and the Draft for a Multilateral Tax Treaty (prepared by the Viennese School). Bibliography. Table of Cases.