Free Movement and Tax Treaties in the Internal Market
(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:
https://lup.lub.lu.se/record/1894539
- author
- Hilling, Maria LU
- supervisor
- opponent
-
- Associated Professor Persson Österman, Roger, Stockholm University
- publishing date
- 2005
- 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 10:00:00
- ISBN
- 91-7678-597-1
- language
- English
- LU publication?
- no
- id
- b7bd5b20-c5f0-4032-a8a9-e705dd2ce8df (old id 1894539)
- date added to LUP
- 2016-04-04 11:10:08
- date last changed
- 2020-03-23 09:14:50
@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}},
keywords = {{finansrätt; fiscal law}},
language = {{eng}},
publisher = {{Iustus förlag}},
title = {{Free Movement and Tax Treaties in the Internal Market}},
year = {{2005}},
}