Skip to content

Booksellers & Trade Customers: Sign up for online bulk buying at trade.atlanticbooks.com for wholesale discounts

Booksellers: Create Account on our B2B Portal for wholesale discounts

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

by Pasquale Pistone
Sold out
₹31,141.00
Original price ₹31,141.00
Original price ₹31,141.00
₹31,141.00
Current price ₹31,141.00

Imported Edition - Ships in 18-21 Days

Free Shipping in India on orders above Rs. 500

Request Bulk Quantity Quote
+91
Book cover type: Hardcover
  • ISBN13: 9789041198600
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Kluwer Law International
  • Publisher Imprint: Kluwer Law International
  • Publication Date:
  • Pages: 405
  • Original Price: USD 298.0
  • Language: English
  • Edition: N/A
  • Item Weight: 803 grams
  • BISAC Subject(s): Taxation

In this book, Dr. Pistone discusses such matters as: how Member States must comply with EC law as they apply their tax treaties; how EC law regulates cross-border tax issues within the Community; and how EC law affects tax treaties between EU Member States and third countries. 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 and 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.

Trusted for over 49 years

Family Owned Company

Secure Payment

All Major Credit Cards/Debit Cards/UPI & More Accepted

New & Authentic Products

India's Largest Distributor

Need Support?

Whatsapp Us