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| Author: | Offermanns, R. Romano, C. |
| Title: | Treaty benefits for permanent establishments: The Saint-Gobain case |
| Journal: | European Taxation
2000 : VOL. 40:5, p. 180-189 |
| Index terms: | European Union Legislation Taxation |
| Language: | eng |
| Abstract: | The European Court of Justice has examined the problem of the hierarchy of EC law and tax treaties and the compatibility with EC law of provisions contained in a tax treaty btw. an EU member state and a 3rd state. This article analyzes the case. |
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