Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)

Haslehner, Werner; 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

Reference : Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/43750

Title :	Reconstructing the Treaty Network – the EU law perspective (EU report IFA Congress 2020)
Language :	English
Author, co-author :	Haslehner, Werner [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 []
Publication date :	Jul-2020
Main document title :	Cahiers de droit fiscal international 2020: Reconstructing the treaty network
Editor :	Duff, David
	Gutmann, Daniel
Publisher :	IFA
Collection and collection volume :	Cahiers de droit fiscal international – Studies on International Fiscal Law Vol. 105A
Pages :	53-78
Peer reviewed :	Yes
City :	Rotterdam
Country :	The Netherlands
Keywords :	[en] BEPS and EU law ; Treaty shopping ; EU law and tax treaties ; State aid and double non-taxation ; multilateral instrument ; tax treaty dispute resolution
Abstract :	[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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/43750

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Limited access	2020 ifacahiervol5a-EU Report.pdf		Publisher postprint	919.58 kB	Request a copy

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