Arm's-length principle

Avoidance and abuse of law

Meaning

Principle of EU law

Procedural requirements

Proportionality

Tax base erosion

Balanced allocation of taxing power

Brexit

– see Brexit

Cohesion of tax law

Compensation for breach of

Court of Justice (CJEU) jurisdiction

Special agreement

Treaty interpretation

Treaty override

Decisions

Directives

– see EU Directives

Discrimination

– see also restrictions

Covert

Defences to

Treaties neutralising

Discriminatory treaties

EC Treaty

Elimination of double taxation, foreign tax credit

EU citizen

European Economic Interest Groupings (EEIGs)

Free movement of capital

Freedom of establishment

Freedom of movement

Freedom to provide services

Fundamental freedoms

Generally

Grounds for discrimination

Harmonisation of taxation

Legislative means available

Limitation on benefits

Limits of the effect of treaties

Lisbon Treaty

Most favoured nation treatment

Nationality, non-discrimination

Neutralising discrimination

New members

Non-discrimination

Non-residents, treaty benefits

OECD Model, and

Officials and servants

Opinions

Personal scope

Regulations

Residence

Restrictions

– see also discrimination

Disparities, and

Justification of

Proportionality

Right to movement and residence

State aid

Switzerland, free movement of persons

Tax immunities and privileges

Third countries

Agreements between member states

Compensation for breach of EU law

Discrimination

Fiscal supervision

Interpretation of treaties with

Protection

Rights of non-member states

Rights of third state residents

Treaties with

Third parties, distinction between treaties between member states and

Treaties authorising discrimination

Treaties establishing the EU

UK relationship with the EU

US Model Treaty, and

Waiver of cohesion