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.

Europe, Tax Treaties, International Affairs, Taxation, European Union

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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.

Spain, International aspects, World Trade Organization, Tax policy, Obligations (Law), Report

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