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