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Table of Contents

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Table of Contents

Preface

1.Introduction

2. International conventions
2.1. Tax treaties between EU Member States
2.2. Tax treaties with third countries

2.3.  Elimination of international double taxation 36
2.4. Harmful tax competition and state aid

3. Company Tax

3.1. EC Parent-Subsidiary Directive

3.2. EC Merger Directive

3.3. EC Interest-Royalty Directive

3.4. European Company and European Cooperative Society. Tax treatment.
3.5. Dividend taxation systems
3.6 Permanent establishment
3.7  Transfer Pricing

4. Personal Tax

4.1 EC Savings Directive

4.2 Inheritance Tax

EC Court cases