The Impact of Community Law on Tax Treaties - Issues and Solutions
International TaxationPistone Pasquale
Kluwer Law
Data aparitiei: 16 Mar 2002
Nr pagini : 424
The Impact of Community Law on Tax Treaties - Issues and Solutions
In this book, Dr. Pistone discusses such matters as:
The analysis is undertaken in the context of the work of European tax scholars writing in most EU languages, thus bringing numerous important theories and proposals into the spotlight for the first time.
The author provides expert commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst & Metallgesellschaft (2001). He clearly delineates the legal framework built by these cases, and the repercussions on national, Community, and international tax law and practice.
However, the major contribution of this book, above and beyond its full-scale analysis of a crucial European legal regime as currently constituted, is the author's proposed EC Model Tax Convention, presented in Chapter Five. This Model combines existing provisions of international tax law, as embodied in the OECD Model, with the principles of Community tax law as enunciated by the European Court of Justice, and at the same time converts the body of recent scholarship into viable action programs.
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