Multilateral tax treaties : new developments in international tax law / [edited by] Michael Lang [and others].
1998
JX5505 M919 1998 (Map It)
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Details
Title
Multilateral tax treaties : new developments in international tax law / [edited by] Michael Lang [and others].
Published
London ; Boston : Kluwer Law International, 1998.
Distributed
Cambridge, MA : Sold and distributed in the USA and Canada by Kluwer law International [distributor]
Call Number
JX5505 M919 1998
ISBN
9041107045 (Kluwer)
3851227271 (Linde)
3851227271 (Linde)
Description
xiii, 250 pages ; 25 cm.
System Control No.
(OCoLC)40347726
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Portion of Title
New developments in international tax law
Added Author
Table of Contents
List of Contributors
Preface
List of Abbreviations
Ch. 1
Most Favoured Nation Concept in Tax Treaties / Albert J. Radler
1
Ch. 2
Does the EC-Treaty Force the EU Member States to Conclude a Multilateral Tax Treaty? / Franz Wassermeyer
15
Ch. 3
Bilateral Tax Treaties Multilateralized by the EC Treaty / Josef Schuch
33
Ch. 4
The Bilateral Tax Treaties Concluded Between EU Member States / Gerald Toifl
53
Ch. 5
Multilateral Tax Treaty Versus Bilateral Treaty Network / Helmut Loukota
83
Ch. 6
The Elimination of Double Taxation Within the EU and Between EU-Member States and Non-Member-States - Multilateral Treaty or Directive? / Christoph Urtz
105
Ch. 7
The Personal Scope of a Multilateral Tax Treaty / Michael Lang
119
Ch. 8
The Methods for the Elimination of Double Taxation in a Multilateral Tax Treaty / Josef Schuch
129
Ch. 9
Mutual Agreement and Arbitration Procedures in a Multilateral Tax Treaty / Mario Zuger
153
Ch. 10
The Concept of a Multilateral Tax Treaty / Michael Lang
187
Ch. 11
Draft for a Multilateral Tax Treaty / Michael Lang Josef Schuch Christoph Urtz
197
Index
247