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Free Movement and Tax Treaties in the Internal Market

Hilling, Maria LU (2005)
Abstract
This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of teh free movement rules is inapplicable. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of teh Member States of teh EU to predict when a provision in a tax treaty may be in conflict with free movement law.
Please use this url to cite or link to this publication:
author
opponent
  • Associated Professor Persson Österman, Roger, Stockholm University
publishing date
type
Thesis
publication status
published
subject
keywords
finansrätt, fiscal law
pages
370 pages
publisher
Iustus förlag
defense location
Jönköping International Business School
defense date
2005-03-18 10:00
ISBN
91-7678-597-1
language
English
LU publication?
no
id
b7bd5b20-c5f0-4032-a8a9-e705dd2ce8df (old id 1894539)
date added to LUP
2011-04-20 13:27:22
date last changed
2016-12-19 14:20:41
@phdthesis{b7bd5b20-c5f0-4032-a8a9-e705dd2ce8df,
  abstract     = {This book deals with the impact of the free movement rules in the EC Treaty on tax treaties in the internal market. This is a highly relevant issue since a provision in breach of teh free movement rules is inapplicable. The potential far-reaching consequences following the preclusion of tax treaty provisions makes it important for taxpayers and governments of teh Member States of teh EU to predict when a provision in a tax treaty may be in conflict with free movement law.},
  author       = {Hilling, Maria},
  isbn         = {91-7678-597-1},
  keyword      = {finansrätt,fiscal law},
  language     = {eng},
  pages        = {370},
  publisher    = {Iustus förlag},
  title        = {Free Movement and Tax Treaties in the Internal Market},
  year         = {2005},
}