Editorial Reviews
Book Description
The long quest for harmonisation of direct taxation among European Community Member States seems as far from its goal as it ever was. Indeed, many leading tax scholars have given it up. Yet it is clear that European tax law is undergoing some kind of integration. In The Impact of Community Law on Tax Treaties Dr. Pistone discusses such matters as: + how Member States must comply with EC law as they apply their tax treaties; + how EC law regulates cross-border tax issues within the Community; and + how EC law affects tax treaties between EU Member States and third countries. The analysis is undertaken in the context of the work of European tax scholars writing in most EU languages, thus bringing numerous important theories and proposals into the spotlight for the first time. The author provides expert commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst & Metallgesellschaft (2001). He clearly delineates the legal framework built by these cases, and the repercussions on national, Community, and international tax law and practice. However, the major contribution of this book, above and beyond its full-scale analysis of a crucial European legal regime as currently constituted, is the author's proposed EC Model Tax Convention, presented in Chapter Five. This Model combines existing provisions of international tax law, as embodied in the OECD Model, with the principles of Community tax law as enunciated by the European Court of Justice, and at the same time converts the body of recent scholarship into viable action programs. The EU Commission itself has just come to support this solution to the conflict between tax treaties and EC law by stating - on 23 October 2001 in its document COM (2001) 582 final (pages 14 and 15) - that "the most promising way...is to agree an EU version of the OECD model convention and commentary (or of certain articles) which meet the specific requirements of EU membership" and that it shall "come forward in 2004 with a communication on the need to adapt certain provisions of double taxation conventions based on the OECD model to comply with Treaty principles. This will constitute a first step towards the possible elaboration of an EU model tax treaty". Chapter V already provides for a full draft of such model, thus placing the book among the most important and original works on European tax integration to appear in a long time. No tax official, practitioner, or scholar - even beyond Europe, as the Model is clearly applicable to other regions of the world - should be without it.
The Impact of Community Law on Tax Treaties - Issues and Solutions (EUCOTAX SERIES ON EUROPEAN TAXATION Volume 4) (Eucotax Series on European Taxation, 4),Pasquale Pistone,Springer,9041198601,Double taxation,European Economic Community co,European Economic Community countries,General,Law,Legal Reference / Law Profession,Tax Law,Taxation,Business & Economics / Public Finance
English Books:
Recommended Books