European Union Law and Tax Treaties: the Non-EU UCITS Dividends Case
The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends.
| Authors: | , |
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| Format: | article |
| Publication Date: | 2012 |
| Country: | España |
| Institution: | Universidad de Castilla-La Mancha |
| Repository: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/42046 |
| Online Access: | https://doi.org/10.59403/3h2pm0m https://www.ibfd.org https://hdl.handle.net/10578/42046 |
| Access Level: | Open access |
| Keyword: | Derecho financiero Derecho tributario |
| Summary: | The authors, in this article, discuss the relationship between EU law and tax treaties, which reflects the ongoing tension between EU efforts at unification and Member State sovereignty. In particular, the article examines the issue in the context of ECJ case law on non-EU UCITS dividends. |
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