Free Movement and Tax Treaties in the Internal Market(2005)
AbstractThis book deals with the impact of the EU free movement rules on tax treaties in the internal market. A substantial part of the study consists of identifying the rights and obligations stemming from the free movement rules. As they are not very detailed, the case law is crucial. Therefore, this book includes extensive case law studies, focusing primarily on cases where the ECJ has interpreted the free movement rules in relation to tax treaty provisions and unilateral income tax legislation. This study provides a systematization of such case law, highlighting consistencies and inconsistencies.
- tax treaty,
- free movement,
- most favoured nation,
- tax law,
Citation InformationMaria Hilling. Free Movement and Tax Treaties in the Internal Market. Uppsala(2005)
Available at: http://works.bepress.com/maria_hilling/2/