Sökning: "Daniel Massi"

Hittade 1 uppsats innehållade orden Daniel Massi.

  1. 1. Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Daniel Massi; [2005]
    Nyckelord :EC Direct Tax Law; International Tax Law; Most-Favoured-Nation Treatment; EC Law; Fundamental Freedoms.;

    Sammanfattning : This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. LÄS MER