Method Article, Secondary EU Legislation and the Fundamental Freedoms

Nicholas Pacher

Publication: Chapter in book/Conference proceedingContribution to conference proceedings


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 languageEnglish
Title of host publicationExemption Method and Credit Method
Subtitle of host publicationThe Application of Article 23 of the OECD Model
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of PublicationAmsterdam
PublisherInternational Bureau of Fiscal Documentation (IBFD)
Number of pages40
ISBN (Electronic)978-90-8722-800-2, 978-90-8722-801-9
ISBN (Print) 978-90-8722-799-9
Publication statusPublished - Dec 2022
Event28th Viennese Symposium on International Tax Law -
Duration: 1 Jan 2021 → …

Publication series

SeriesWU - Tax Law and Policy Series


Unknown28th Viennese Symposium on International Tax Law
Period1/01/21 → …

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


  • fundamental freedoms
  • DTT
  • method article
  • exemption method
  • credit method
  • Art 23

Cite this