U.S. Tax Treaty Policy and the European Court of Justice

This Article considers the effects of EC law on U.S. tax treaty policy. The discussion is framed by the controversy over the legality of tax treaty limitation on benefits clauses (LOBs) in the wake of recent ECJ decisions, and it argues that U.S. tax treaty policy is on a collision course with the tax jurisprudence of the ECJ

MoreLess

Year of publication:	2013
Authors:	Mason, Ruth
Publisher:	[S.l.] : SSRN
Subject:	USA \| United States \| EU-Staaten \| EU countries \| Doppelbesteuerung \| Double taxation \| Steuerpolitik \| Tax policy \| Internationales Steuerrecht \| International tax law \| EU-Steuerrecht \| EU tax law

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (85 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Law Review, Vol. 59, 2005
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H29 - Taxation, Subsidies, and Revenue. Other ; H26 - Tax Evasion ; H79 - State and Local Government; Intergovernmental Relations. Other ; H74 - State and Local Borrowing ; H89 - Miscellaneous Issues. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014062540