Reference : Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
García Prats, Alfredo []
Heydt, Volker []
Kemmeren, Eric []
Kofler, Georg []
Nogueira, João []
Pistone, Pasquale []
Raventos-Calvo, Stella []
Raingeard de la Blétière, Emmanuel []
Richelle, Isabelle []
Rust, Alexander []
Shiers, Rupert []
Valente, Piergiorgio []
Cahiers de droit fiscal international 2020: Reconstructing the treaty network
Duff, David
Gutmann, Daniel
Cahiers de droit fiscal international – Studies on International Fiscal Law Vol. 105A
The Netherlands
[en] BEPS and EU law ; Treaty shopping ; EU law and tax treaties ; State aid and double non-taxation ; multilateral instrument ; tax treaty dispute resolution
[en] European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third countries, and there is also an area where all three fields meet. This intersection of EU law, BEPS and member states’ (mostly) bilateral tax treaties is the subject of this report.
Researchers ; Professionals ; Students

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