The effect of Community law on pre-accession tax treaties
Article Abstract:
Tax treaties between an European Union member state and a non-EU member state that were signed before the EU member stateEs accession have to be subject to future changes in EU law. Tax treaties between EU member states that were signed prior to their entry into the EU remain valid but still have to be compatible with EU law.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Taxes and the World Trade Organization
Article Abstract:
The obligations of the most favored nation and the national treatment within the World Trade Organization are discussed. Articles III.2 and III.4 of the GATT, Articles XIV, XVI and XVII of the GATS, and Article 3.I of TRIPs are explained in detail.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
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