… Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards
indirect taxes and direct taxes; 3. Community law in force on indirect taxes (Value Added Tax,
Community Customs Code, Excises and Energy Taxation); 4. Community law in force …

Vol. 1 – Vol. 2 – Vol. 3 – Vol. 4 – Other titles in this series Multinational Texts and Interpretation
of Tax Treaties and EC Tax Law Tax Treaties and Domestic Law Courts and Tax Treaty Law
International and EC Tax Aspects of Groups of Companies … Residence of Companies under …

This book deals comprehensively with the problems raised by residence of individuals for
tax purposes. It begins with an overview of residence of individuals in private international
law, with a particular emphasis on general principles on residence and conflict of law rules …

In Part I of this article, the authors consider the traditional role that the most-favoured-nation
(MFN) concept played in respect of trade relations under public international law, analyse
the potential basis and relevance of MFN treatment in EC law in a more general perspective …

Dr. Georg W. Kofler, LL. M.(NYU), is assistant professor of tax law with Johannes Kepler
University of Linz in Austria. I would like to thank Prof. Joseph HH Weiler of NYU's Hauser
Global Law School for discussing the topic with me, providing insightful comments, and …

This study considers how tax authorities attempt to strike down international tax avoidance
structures, in particular those involving the use of conduit and base companies set up by
third-country residents for purposes of" treaty shopping" and" EC-Directive shopping". The …

The book identifies linguistic issues arising in bilateral income tax conventions and presents
an in-dept analysis of tax treaty policies on multilingualism and the administrative practice
and case law on the issues raised by the translation of treaties. Individual country surveys …

… Treatment of corporate groups under income tax conventions 2.7. EC aspects of group
taxation 2.8. Conclusions Chapter 3: Group taxation under domestic law: Common law
versus civil law countries Frans Vanistendael 3. 1 . Introduction 3.2 …

Despite the fact that the EC Treaty includes hardly any orders specifically dealing with direct
taxation issues, the European Court of Justice (ECJ) has been applying the regulations of
the agreement and principles of EC Law also in cases concerning income taxation. The ECJ …