Resumen de Treaty shopping and other tax arbitrage opportunities in the European Union: a reassessment - part 1
The first part of this article sets out a general overview of how direct tax matters are dealt with in the Community. In the overview, the author explains and contrasts the development of positive and negative methods of integration. Specific provisions in the EC Treaty affecting direct tax matters are then examined in greater detail, i.e. the freedom of establishment and the free movement of capital.
