Method Article, Secondary EU Legislation and the Fundamental Freedoms

Nicholas Pacher

Method Article, Secondary EU Legislation and the Fundamental Freedoms

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

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.

Original language	English
Title of host publication	Exemption Method and Credit Method
Subtitle of host publication	The Application of Article 23 of the OECD Model
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of Publication	Amsterdam
Publisher	International Bureau of Fiscal Documentation (IBFD)
Chapter	11
Pages	323-362
Number of pages	40
ISBN (Electronic)	978-90-8722-800-2, 978-90-8722-801-9
ISBN (Print)	978-90-8722-799-9
Publication status	Published - Dec 2022
Event	28th Viennese Symposium on International Tax Law - Duration: 1 Jan 2021 → …

Publication series

Series	WU - Tax Law and Policy Series
Number	24
ISSN	2451-8360

Unkonwn

Unkonwn	28th Viennese Symposium on International Tax Law
Period	1/01/21 → …

Austrian Classification of Fields of Science and Technology (ÖFOS)

505033 Anti-discrimination law
505030 Commercial law
505003 European law
505004 Financial law
505012 Public law
505022 Tax law
505029 International law

Keywords

fundamental freedoms
DTT
method article
exemption method
credit method
Art 23

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University Library Catalogue

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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. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Amsterdam : International Bureau of Fiscal Documentation (IBFD), 2022. pp. 323-362 (WU - Tax Law and Policy Series; No. 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",

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language = "English",

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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",

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

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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 (eds), 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, no. 24, pp. 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. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam : International Bureau of Fiscal Documentation (IBFD), 2022. p. 323-362 (WU - Tax Law and Policy Series; No. 24).

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

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AU - Pacher, Nicholas

PY - 2022/12

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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 -

Pacher N. Method Article, Secondary EU Legislation and the Fundamental Freedoms. In Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, editors, Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. Amsterdam: International Bureau of Fiscal Documentation (IBFD). 2022. p. 323-362. (WU - Tax Law and Policy Series; No. 24).

Method Article, Secondary EU Legislation and the Fundamental Freedoms

Abstract

Publication series

Unkonwn

Austrian Classification of Fields of Science and Technology (ÖFOS)

Keywords

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Other files and links

Method Article and European Union Law

Cite this

Method Article, Secondary EU Legislation and the Fundamental Freedoms

Abstract

Publication series

Unkonwn

Austrian Classification of Fields of Science and Technology (ÖFOS)

Keywords

Check availability

Other files and links

Activities

Method Article and European Union Law

Cite this