Christiana HJI Panayi BA BCL PhD Solicitor and Lecturer in Tax Law Centre for Commercial Law Studies Queen Mary considers the effect of Community law on tax treaties
For many years the effect of Community law on tax treaties has been a matter of debate. The actual EC Treaty is silent on double tax treaties. There is an indirect reference to these in Article 293 EC but only as a means to an end — to help abolish double taxation in the Community. Pursuant to this provision 'Member States shall so far as is necessary enter into negotiations with each other with a view to securing for the benefit of their nationals … the abolition of double taxation within the Community'.
This provision does not have...
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Christiana HJI Panayi BA BCL PhD Solicitor and Lecturer in Tax Law Centre for Commercial Law Studies Queen Mary considers the effect of Community law on tax treaties
For many years the effect of Community law on tax treaties has been a matter of debate. The actual EC Treaty is silent on double tax treaties. There is an indirect reference to these in Article 293 EC but only as a means to an end — to help abolish double taxation in the Community. Pursuant to this provision 'Member States shall so far as is necessary enter into negotiations with each other with a view to securing for the benefit of their nationals … the abolition of double taxation within the Community'.
This provision does not have...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
