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Free Movement and Tax Treaties in the Internal Market

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Author

Summary, in English

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.

Publishing year

2005

Language

English

Document type

Dissertation

Publisher

Iustus förlag

Topic

  • Law

Keywords

  • finansrätt
  • fiscal law

Status

Published

Supervisor

  • Björn Westberg

ISBN/ISSN/Other

  • ISBN: 91-7678-597-1

Defence date

18 March 2005

Defence time

10:00

Defence place

Jönköping International Business School

Opponent

  • Roger Persson Österman (Associated Professor)