EU Law and Tax Treaties: The Non-EU UCITS Dividends Case

Journal
Nocete Correa, F.J.; Pastoriza Vázquez, J.S.
European Union
European Taxation 2012 (Volume 52), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.