Double Taxation Conventions in the Case Law of the CJEU

• Lang, Michael ^[1]
  1. [1] Vienna University
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 3, 2018, págs. 181-193
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law of the CJEU. It further investigates the interplay between the Fundamental Freedoms and the Double Tax Conventions.