The impact of community law on tax treaties: issues and solutions
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
The Hague [u.a.]
Kluwer Law Internat.
2002
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| Edition: | 1. publ. |
| Series: | EUCOTAX series on European taxation
4 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 405 S. |
| ISBN: | 9041198601 |
Staff View
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Record in the Search Index
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| adam_text | EUCOTAX SERIES ON EUROPEAN TAXATION THE IMPACT OF COMMUNITY LAW ON TAX
TREATIES: ISSUES AND SOLUTIONS BY PASQUALE PISTONE, PHD INTERNAT
CIIIMIINSSI INTERNATIONAL THE HAGUE - LONDON - NEW YORK CONTENTS PREFACE
VII ABOUT THE AUTHOR X LIST OF ABBREVIATIONS XV INTRODUCTION 1 CHAPTER I
- PRIMARY COMMUNITY LAW AND TAX TREATIES 1.1 PRIMARY COMMUNITY LAW AND
DIRECT TAXES 11 1.2 ARTICLE 5 EC TREATY 12 1.3 ARTICLE 12 EC TREATY AND
FUNDAMENTAL FREEDOMS IN THE NEW COMMUNITY TAX ORDER 13 1.4 THE
CITIZENSHIP OF THE UNION AND THE RIGHT TO MOVE AND RESIDE FREELY WITHIN
THE TERRITORY OF THE MEMBER STATES: ARTICLES 17 AND 18 EC TREATY 19 1.5
FUNDAMENTAL FREEDOMS AND DIRECT TAXATION 27 1.6 THE EVOLUTION OF
FUNDAMENTAL FREEDOMS: THE DISCRIMINATION- AND RESTRICTION-BASED
APPROACHES 41 1.7 RESIDENCE AND CITIZENSHIP: APPLYING FUNDAMENTAL
FREEDOMS TO DIRECT TAXES 48 1.8 ARTICLE 94 EC TREATY: THE ISSUING OF
SECONDARY LAW AND HARMONISATION OF DIRECT TAXES 57 1.9 ARTICLE 293 EC
TREATY: WHERE COMMUNITY LAW MEETS TAX 1.10 TREATIES THE RELATIONS WITH
THIRD COUNTRIES AND ARTICLE 307 EC TREATY CHAPTER II - CASE-LAW BY THE
EUROPEAN COURT OF JUSTICE 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11
2.12 2.13 GENERAL REMARKS AVOIRFISCAL (28.1.1986) DAILY MAIL (27.9.1988)
5/^/(8.5.1990) BACHMANN (28.1.1992) WERNER (26A .199?,) COMMERZBANK
(13.7.1993) HALLIBURTON SERVICES (12.4.1994) SCHUMACKER (14.2.1995)
WIELOCKX (11.8.1995) SVENSSON & GUSTAVSSON (14.11.1995) ASSCHER
(27.6.1996) FUTURA PARTICIPATIONS (15.5.1997) 68 83 103 104 108 109 111
112 114 115 116 124 126 127 129 XI THE IMPACT OF COMMUNITY LAW ON TAX
TREATIES 2.14 SAFIR (28.4.1998) 131 2.15 GILLY (12.5.1998) 132 2.16
IMPERIAL CHEMICAL INDUSTRIES (16.7 .1998 ) 138 2.17 ROYAL BANK OF
SCOTLAND (29.4.1999) 143 2.18 GSCHWIND (14.9.1999) 144 2.19 SAINT-GOBAIN
(21.9.1999) 145 2.20 EUROWINGS (26.10.1999) 152 2.21 BENT VESTERGAARD
(28.10.1999) 154 2.22 XAB & FASS (18.11.1999) 156 2.23 BAARS (13.4.2000)
157 2.24 ZURSTRASSEN (16.5.2000) 158 2.25 VERKOOIJEN (6.6.2000) 159 2.26
COMMISSION VS. BELGIUM (FOREIGN LOANS) (26.9.2000) 161 2.27 ALGEMENE
MAATSCHAPPIJ VOOR INVESTERING EN DIENSTVERLENING NV (AMID) (14.12.2000)
162 2.28 HOECHST & METALLGESELLSCHAFT (8.3.2001) 163 2.29 THE CONFLICT
WITH TAX TREATIES 165 CHAPTER III - RESIDENCE- VS. SOURCE-BASED TAXATION
IN THE EU 3.1 THE PRINCIPLE OF TERRITORIALITY 175 3.2 SUBJECTIVE AND
OBJECTIVE CRITERIA FOR ALLOCATING TAX JURISDICTION 176 3.3 RESIDENCE IN
DOMESTIC TAX LAW 179 3.4 RESIDENCE IN TAX TREATIES 184 3.5 TRANSFER OF
RESIDENCE ABROAD AND EXIT TAXES 187 3.5.1 EXIT TAXES: THEIR
COMPATIBILITY WITH NATIONAL CONSTITUTIONS 189 3.5.2 EXIT TAXES: THEIR
COMPATIBILITY WITH COMMUNITY LAW 193 3.6 TAXATION OF NON-RESIDENTS AND
COMMUNITY LAW 196 3.7 THE FUTURE ROLE OF SOURCE TAXATION IN THE EU 200
3.7.1 STRENGTHENING SOURCE TAXATION AND MAINTAINING RESIDUAL TAXING
POWERS IN THE EU MEMBER STATE OF RESIDENCE 201 3.7.2 EXEMPTION WITH
PROGRESSION AND COMPLIANCE WITH THE ABILITY-TO-PAY PRINCIPLE 202 3.7.3
EXCLUSIVE TAXATION IN THE (EU MEMBER STATE) OF ORIGIN OF INCOME 203 3.8
TAX ISSUES RAISED BY ARTISTES AND SPORTSMEN 204 CHAPTER IV - THE
PROPOSED SOLUTIONS TO THE CONFLICT BETWEEN TAX TREATIES AND COMMUNITY
LAW INTRODUCTION 207 4.1 THE JUDICIAL APPLICATION OF THE
MOST-FAVOURED-NATION DOCTRINE 207 4.2 THE PURELY INTERNATIONAL SOLUTION
213 4.3 THE PURELY COMMUNITY LAW SOLUTION 217 4.4 STRENGTHENING SOURCE
TAXATION 219 XII CONTENTS 4.5 THE EC MULTILATERAL TAX TREATY 222 4.6 THE
EC MODEL CONVENTION 228 CHAPTER V - AN EC MODEL CONVENTION ON DIRECT
TAXES 5.1 STRUCTURE 235 5.2 CONTENT 237 5.3 PERSONS 240 5.4 SCOPE 245
5.5 TERRITORY 249 5.6 NON-DISCRIMINATION AND NON-RESTRICTION 250 5.7
GENERAL DEFINITIONS 253 5.8 RESIDENCE 258 5.9 PERMANENT ESTABLISHMENT
263 5.10 ABUSE 268 5.11 TAXATION OF INCOME AND CAPITAL 270 5.12
ELIMINATION OF INTERNATIONAL DOUBLE TAXATION 298 5.13 FROM THE MUTUAL
AGREEMENT PROCEDURE (MAP) TO THE PROCEDURE FOR THE SOLUTION OF CONFLICTS
THROUGH THE EUROPEAN COURT OF JUSTICE 300 5.14 EXCHANGE OF INFORMATION
318 5.15 SPECIAL AND FINAL RULES 319 5.16 REVISION OF THE MODEL AND
EVOLUTION OF COMMUNITY LAW 322 CHAPTER VI - FUTURE PERSPECTIVES 6.1
GENERAL REMARKS 325 6.2 PHASE 1 - FINDING THE MINIMAL COMMON DENOMINATOR
BETWEEN COMMUNITY AND INTERNATIONAL TAX LAW: THE EC MODEL 325 6.3 PHASE
2 - THE NEED FOR A UNITARY REGULATION: THE MULTILATERAL TREATY 328 6.4
PHASE 3 - ACQUIS COMMUNAUTAIRE: A POLITICAL DECISION FOR TAX POLICY
WITHIN THE COMMUNITY 328 6.5 PHASE 4 - FEDERAL PERSPECTIVES FOR THE
EUROPEAN COMMUNITY AND POSSIBLE REPERCUSSION IN TAXATION 329 ANNEX:
SYNOPTIC CHARTS WITH THE OECD MODEL CONVENTION, THE PROPOSED EC MODEL
CONVENTION AND THE PROPOSED MULTILATERAL TAX TREATY (BY THE VIENNESE
SCHOOL) 331 BIBLIOGRAPHY 375 TABLE OF CASES 393 INDEX 397 XIU
|
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| indexdate | 2024-07-09T19:02:33Z |
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| isbn | 9041198601 |
| language | English |
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| physical | XV, 405 S. |
| publishDate | 2002 |
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| publishDateSort | 2002 |
| publisher | Kluwer Law Internat. |
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| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spelling | Pistone, Pasquale 1968- Verfasser (DE-588)142120863 aut The impact of community law on tax treaties issues and solutions by Pasquale Pistone 1. publ. The Hague [u.a.] Kluwer Law Internat. 2002 XV, 405 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 4 Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Double taxation -- European Economic Community countries Europäische Gemeinschaften. Mitgliedsstaaten EUCOTAX series on European taxation 4 (DE-604)BV012505903 4 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009860544&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pistone, Pasquale 1968- The impact of community law on tax treaties issues and solutions EUCOTAX series on European taxation Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Double taxation -- European Economic Community countries |
| title | The impact of community law on tax treaties issues and solutions |
| title_auth | The impact of community law on tax treaties issues and solutions |
| title_exact_search | The impact of community law on tax treaties issues and solutions |
| title_full | The impact of community law on tax treaties issues and solutions by Pasquale Pistone |
| title_fullStr | The impact of community law on tax treaties issues and solutions by Pasquale Pistone |
| title_full_unstemmed | The impact of community law on tax treaties issues and solutions by Pasquale Pistone |
| title_short | The impact of community law on tax treaties |
| title_sort | the impact of community law on tax treaties issues and solutions |
| title_sub | issues and solutions |
| topic | Dubbele belasting gtt Europees recht gtt Internationaal belastingrecht gtt Europarecht Double taxation -- European Economic Community countries |
| topic_facet | Dubbele belasting Europees recht Internationaal belastingrecht Europarecht Double taxation -- European Economic Community countries Europäische Gemeinschaften. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009860544&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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