Free Movement and Tax Treaties in the Internal Market

Maria Hilling

Free Movement and Tax Treaties in the Internal Market

Jönköping International Business School

Research output: Thesis › Doctoral Thesis (monograph)

Abstract

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.

Original language	English
Qualification	Doctor
Awarding Institution	Department of Law
Supervisors/Advisors	Westberg, Björn, Supervisor, External person
Award date	2005 Mar 18
Publisher	Iustus förlag
ISBN (Print)	91-7678-597-1
Publication status	Published - 2005
Externally published	Yes

Bibliographical note

Defence details

Date: 2005-03-18
Time: 10:00
Place: Jönköping International Business School

External reviewer(s)

Name: Persson Österman, Roger
Title: Associated Professor
Affiliation: Stockholm University

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Subject classification (UKÄ)

Law

Free keywords

finansrätt
fiscal law

Cite this

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title = "Free Movement and Tax Treaties in the Internal Market",

abstract = "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.",

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AU - Hilling, Maria

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PY - 2005

Y1 - 2005

N2 - 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.

AB - 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.

KW - finansrätt

KW - fiscal law

M3 - Doctoral Thesis (monograph)

SN - 91-7678-597-1

PB - Iustus förlag

ER -

Free Movement and Tax Treaties in the Internal Market

Abstract

Bibliographical note

Subject classification (UKÄ)

Free keywords

Fingerprint

Cite this