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  • Tax Treaty Law and EC Law

Tax Treaty Law and EC Law

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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. It provides an analysis of the interaction of national tax law, double tax treaties, and the EC Treaty.
Folgt in ca. 15 Arbeitstagen

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233,00 CHF