Includes bibliographical references and index.
|Statement||edited by Wolfgang Gassner, Michael Lang, Eduard Lechner.|
|Series||Series on international taxation ;, 16, Series on international taxation ;, no. 16.|
|Contributions||Gassner, Wolfgang., Lang, Michael, Dr., Lechner, Eduard.|
|LC Classifications||KJE7105 .D67 1997|
|The Physical Object|
|Pagination||xv, 271 p. ;|
|Number of Pages||271|
|LC Control Number||97225838|
The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct : Hardcover. At the same time, these agreements are part of the internal law of the various Member States. European Community (EC) law has supremacy over domestic law and, therefore, over tax treaties as well. Consequently tax treaties must conform with EC law. This book examines the areas of tension between EC law and tax treaty law. CFC Legislation, Tax Treaties and EC Law. CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up corporations abroad to lower their tax burden. Residence of Individuals under Tax Treaties and EC Law Why this book? This book begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law :
If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law. Residence of Companies under Tax Treaties and EC Law. The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) : ¾ to prevent and/or remedy incompatibilities between Community law and the provisions of the tax treaties,11 particularly in cases of double taxation, to provide greater legal certainty - as the Court can only rule on specific cases. This document will therefore first examine the interrelation of Community law and tax treaty Size: KB. the light of the obligations of the Member States under the EC Treaty and European Court of Justice case law. The following discussion expands on that original analysis. It deals mainly with the tax treaties between Member States, but several suggestions could also concern the tax treaties concluded between Member States and third countries.
Residence of Individuals Under Tax Treaties and EC Law. This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. / Matthias Hofstatter --Tax Treaty Law and EC Law --Reciprocity and the Balance of a Tax Treaty / Michael Lang and Sabine Dommes --The Allocation of Taxing Rights in the light of the Fundamental Freedoms of EC Law / Daniela Hohenwarter --The Credit Method and Community Law / Walter Loukota --Exemption Method and Community Law / Michael. I The superiority of EC law over tax treaty between MS A. EC grounds to the superiority of EC law • The primary ground: the specificity of EC law The specificity of EC law is a well-known principle developed by the ECJ in its Costa and van Gend & Loos cases where the Court has ruled that internal legislation cannot be opposed to the EEC Size: KB. Residence of Companies Under Tax Treaties and EC Law. Deals with issues and problems raised by residence of companies for tax purposes, including detailed analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.