Die Einwirkungen des Unionsrechts auf Doppelbesteuerungsabkommen Buchkatalog

»The Impacts of European Law on Double Taxation Treaties« The dissertation deals with the question of how European Law affects international double taxation treaties, especially, when their specific provisions nevertheless apply and how these provisions may be formulated by the respective states. On the basis of various decisions of the ECJ, the dissertation creates a basis for the assessment of existing and future cases, finds a balance between European Law and national tax law and points out possibilities to prevent adverse tax structuring models.