EC Treaty
Defences to restrictions
Commentary –
Schwarz on Tax Treaties ¶11-000
;
Schwarz on Tax Treaties ¶11-350
Discrimination
Commentary –
Schwarz on Tax Treaties ¶11-000
Domestic law
Commentary –
Schwarz on Tax Treaties ¶11-025
Double taxation elimination
Commentary –
Schwarz on Tax Treaties ¶11-100
Establishing the EC
Commentary –
Schwarz on Tax Treaties ¶11-000
Free movement of capital
Commentary –
Schwarz on Tax Treaties ¶11-000
Freedom of establishment
Commentary –
Schwarz on Tax Treaties ¶11-000
Freedom of movement
Commentary –
Schwarz on Tax Treaties ¶11-000
Freedom to provide services
Commentary –
Schwarz on Tax Treaties ¶11-000
Grounds for discrimination
Commentary –
Schwarz on Tax Treaties ¶11-000
Nationality, non-discrimination
Commentary –
Schwarz on Tax Treaties ¶11-000
;
Schwarz on Tax Treaties ¶11-050
New members
Commentary –
Schwarz on Tax Treaties ¶11-400
Non-discrimination
Commentary –
Schwarz on Tax Treaties ¶11-000
;
Schwarz on Tax Treaties ¶11-050
Personal scope
Commentary –
Schwarz on Tax Treaties ¶11-050
Residence
Commentary –
Schwarz on Tax Treaties ¶11-000
;
Schwarz on Tax Treaties ¶11-050
Right to movement and residence
Commentary –
Schwarz on Tax Treaties ¶11-000
State aid
Commentary –
Schwarz on Tax Treaties ¶11-000