There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, governed by international law. At the same time, these agreements are part of the internal law of the various Member States. European Community (EC) law has supremacy over domestic law and, therefore, over tax treaties as well. Consequently tax treaties must conform with EC law. This book examines the areas of tension between EC law and tax treaty law. Since most rules of primary and secondary law are directly applicable, they can substantially...
There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, g...
** Winner of the European Academic Tax Thesis Award**
No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights. These rights are essential in establishing an effective and reasonable taxation process. Author Duncan Bentleyand#8217;s work argues that it is timely and beneficial to articulate a Model of taxpayersand#8217; rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a...
** Winner of the European Academic Tax Thesis Award**
No government can be sustained without the ability to tax its citizens. Democratic ...
