The influence of EU law on tax treaties from a German perspective

Journal
Lehner, M. (Moris)
Germany
Bulletin for International Taxation 2000 (Volume 54), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the influence of EU law on tax treaties in the EU, which depends on the allocation of competence between the Member States and the Community in matters of double taxation as well as on the requirements of primary EC treaty law that the EU Member States must observe.