search query: @indexterm DOUBLE TAXATION / total: 49
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| Author: | Doyle, H. |
| Title: | Is article 26 of the Netherlands-United States tax Treaty compatible with EC law |
| Journal: | European Taxation
1995 : VOL. 35:1, p.14-22 |
| Index terms: | EUROPEAN UNION DIRECT TAXATION DOUBLE TAXATION |
| Language: | eng |
| Abstract: | The article examines the EC discrimination issues arising from the limitation on benefits article of the Netherlands-US treaty. The elimination of double taxation of direct taxes remains largely subject to Article 220(2) of the EEC Treaty. This article requires, that all Member States enter into negotiations with each other to abolish double taxation within the Community. The EC Treaty is silent on the abolition of the double taxation between either the Community or its individual member states and third countries. Tax treaties are used by the member states to abolish double taxation between each other and between individual member states and the third country. |
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