Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Tax Treaties and EC Law: Development, Problems and Solutions
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2008 (English)Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
Abstract [en]

Double taxation treaties play a vital part in the international relations between states

regarding taxation matters. Since double taxation can occur as soon as a person has

income in more than one state, it is very important that there can be effective remedies

to the problems that can occur in these situations. Double taxation treaties are

necessary in most situations created by international trade and they are even more

important in such a free flowing economic co-operation such as the EU, where the

trade between the Member States is not only free but also very frequent.

Most double taxation treaties are based on the Model Treaty created by the OECD.

Even states not members of the organization use it as a model for their treaties. This

means that treaties between Member States of the EC are often rather similar, but

many times have been drafted without consideration taken to EC law. This can create

problems since the European Court of Justice (ECJ) has stated in its case law that

even though the Member States are solely competent when it comes to direct taxation,

that competence must be used in accordance with EC law. Since double taxation

treaties are directed at flows of income and capital between states, it is most

probable that they can run afoul of EC law.

After some judgments of the ECJ the situation is clearer now, but there are still some

possible future problems. Examples of such problems are trailing taxes, limitations of

benefits and the most favoured nation (MFN) principle. The latter has been before

the Court, but there are many questions surrounding the MFN principle that has not

been answered satisfactorily. Even if more cases are brought before the Court and it

gives more guidance on how the Member States shall conclude treaties with each

other, it is still preferable with proper EC legislation on the subject. It must also be

mentioned that the ECJ has shown reluctance to disrupting the tax treaty networks in

place and has been reluctant to dismiss rules based on the OECD Model Treaty.

Several different solutions to these problems have been put forward, ranging from

doing almost nothing and just letting the development in the case law have its way to

a complete regulation of these issues through legislation by the EC. The two most interesting

solutions presented are a Multilateral EU Tax Treaty or an EU Model Tax

Treaty. Both of these two different methods would mean that the problems would

have a proper solution in that it would implement common rules that would be applicable

over the whole of the EU.

Place, publisher, year, edition, pages
2008. , 80 p.
Keyword [en]
EC Law, Tax Treaties
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-1074OAI: oai:DiVA.org:hj-1074DiVA: diva2:3513
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2008-01-28 Created: 2008-01-28

Open Access in DiVA

fulltext(519 kB)983 downloads
File information
File name FULLTEXT01.pdfFile size 519 kBChecksum SHA-1
3036142940b5c59a38909db0b8644f7f048f43c6ed710f5d085aabac0983c611eaffb958
Type fulltextMimetype application/pdf

By organisation
JIBS, Commercial Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar
Total: 983 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 1295 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf