TAX TREATY MONITOR - The Gilly Case - In this issue of the Treaty Monitor, which contains articles by Hughes, Lehner and Gammie, we focus on the Gilly case, a judgment that offers clarification of certain aspects of EU Member States' powers to conclude bilateral tax treaties. The trilogy commences with an introduction by David Hughes to the facts and legal questions involved and implications for ...
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1998
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| Authors: | Gammie, Malcolm |
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 52.1998, 8-9, p. 336-337
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