Method Article, Secondary EU Legislation and the Fundamental Freedoms

Nicholas Pacher

Method Article, Secondary EU Legislation and the Fundamental Freedoms

Nicholas Pacher

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

Abstract

While most of the other chapters of this book scrutinize particular aspects of articles 23A and 23B from an international tax law point of view, this chapter takes a step back and analyses, on a more general level, the relationship between the method article and EU law. To be precise, the following question shall be asked: does EU law provide for any mentionable restrictions with regard to the implementation and application of the method article? The relevance of this topic is ongoing, since tax treaties and, correspondingly, the method article of such treaties are still an important mechanism to alleviate double taxation in the European Union.

Originalsprache	Englisch
Titel des Sammelwerks	Exemption Method and Credit Method
Untertitel des Sammelwerks	The Application of Article 23 of the OECD Model
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Erscheinungsort	Amsterdam
Verlag	International Bureau of Fiscal Documentation (IBFD)
Kapitel	11
Seiten	323-362
Seitenumfang	40
ISBN (elektronisch)	978-90-8722-800-2, 978-90-8722-801-9
ISBN (Print)	978-90-8722-799-9
Publikationsstatus	Veröffentlicht - Dez. 2022
Veranstaltung	28th Viennese Symposium on International Tax Law - Dauer: 1 Jan. 2021 → …

Publikationsreihe

Reihe	WU - Tax Law and Policy Series
Nummer	24
ISSN	2451-8360

Keine Angaben

Keine Angaben	28th Viennese Symposium on International Tax Law
Zeitraum	1/01/21 → …

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505033 Antidiskriminierungsrecht
505030 Wirtschaftsrecht
505003 Europarecht
505004 Finanzrecht
505012 Öffentliches Recht
505022 Steuerrecht
505029 Völkerrecht

Schlagwörter

Grundfreiheiten
DBA
Methodenartikel
Befreiungsmethode
Anrechnungsmethode
Art 23
Freistellungsmethode

Verfügbarkeit prüfen

Katalog der Universitätsbibliothek

Andere Dateien und Links

https://research.ibfd.org/#/doc?url=/linkresolver/static/emc_c11&refresh=1674571731048%23emc_c11

Method Article and European Union Law
Pacher, N. (Redner*in)
14 Juni 2021
Aktivität: Vortrag › Wissenschaftlicher Vortrag (Science-to-Science)

Datei

Zitat

Pacher, Nicholas. / Method Article, Secondary EU Legislation and the Fundamental Freedoms. Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Amsterdam : International Bureau of Fiscal Documentation (IBFD), 2022. S. 323-362 (WU - Tax Law and Policy Series; Nr. 24).

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title = "Method Article, Secondary EU Legislation and the Fundamental Freedoms",

abstract = "While most of the other chapters of this book scrutinize particular aspects of articles 23A and 23B from an international tax law point of view, this chapter takes a step back and analyses, on a more general level, the relationship between the method article and EU law. To be precise, the following question shall be asked: does EU law provide for any mentionable restrictions with regard to the implementation and application of the method article? The relevance of this topic is ongoing, since tax treaties and, correspondingly, the method article of such treaties are still an important mechanism to alleviate double taxation in the European Union.",

keywords = "Grundfreiheiten, DBA, Methodenartikel, Befreiungsmethode, Anrechnungsmethode, Art 23, Freistellungsmethode, fundamental freedoms, DTT, method article, exemption method, credit method, Art 23",

author = "Nicholas Pacher",

year = "2022",

month = dec,

language = "English",

isbn = " 978-90-8722-799-9",

series = "WU - Tax Law and Policy Series",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "24",

pages = "323--362",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",

booktitle = "Exemption Method and Credit Method",

address = "Netherlands",

note = "28th Viennese Symposium on International Tax Law ; Conference date: 01-01-2021",

}

Pacher, N 2022, Method Article, Secondary EU Legislation and the Fundamental Freedoms. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (Hrsg.), Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. International Bureau of Fiscal Documentation (IBFD), Amsterdam, WU - Tax Law and Policy Series, Nr. 24, S. 323-362, 28th Viennese Symposium on International Tax Law, 1/01/21.

Method Article, Secondary EU Legislation and the Fundamental Freedoms. / Pacher, Nicholas.
Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2022. S. 323-362 (WU - Tax Law and Policy Series; Nr. 24).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - Method Article, Secondary EU Legislation and the Fundamental Freedoms

AU - Pacher, Nicholas

PY - 2022/12

Y1 - 2022/12

N2 - While most of the other chapters of this book scrutinize particular aspects of articles 23A and 23B from an international tax law point of view, this chapter takes a step back and analyses, on a more general level, the relationship between the method article and EU law. To be precise, the following question shall be asked: does EU law provide for any mentionable restrictions with regard to the implementation and application of the method article? The relevance of this topic is ongoing, since tax treaties and, correspondingly, the method article of such treaties are still an important mechanism to alleviate double taxation in the European Union.

AB - While most of the other chapters of this book scrutinize particular aspects of articles 23A and 23B from an international tax law point of view, this chapter takes a step back and analyses, on a more general level, the relationship between the method article and EU law. To be precise, the following question shall be asked: does EU law provide for any mentionable restrictions with regard to the implementation and application of the method article? The relevance of this topic is ongoing, since tax treaties and, correspondingly, the method article of such treaties are still an important mechanism to alleviate double taxation in the European Union.

KW - Grundfreiheiten

KW - DBA

KW - Methodenartikel

KW - Befreiungsmethode

KW - Anrechnungsmethode

KW - Art 23

KW - Freistellungsmethode

KW - fundamental freedoms

KW - DTT

KW - method article

KW - exemption method

KW - credit method

KW - Art 23

UR - https://research.ibfd.org/#/doc?url=/linkresolver/static/emc_c11&refresh=1674571731048%23emc_c11

M3 - Contribution to conference proceedings

SN - 978-90-8722-799-9

T3 - WU - Tax Law and Policy Series

SP - 323

EP - 362

BT - Exemption Method and Credit Method

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - International Bureau of Fiscal Documentation (IBFD)

CY - Amsterdam

T2 - 28th Viennese Symposium on International Tax Law

Y2 - 1 January 2021

ER -

Method Article, Secondary EU Legislation and the Fundamental Freedoms

Abstract

Publikationsreihe

Keine Angaben

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

Schlagwörter

Verfügbarkeit prüfen

Andere Dateien und Links

Aktivitäten

Method Article and European Union Law

Zitat