Tax Treaties in Conflict with the EC-Treaty

The Incompatibility of Anti-Abus Provisions and EC Law

P.H.J. Essers, R.H.M.J. Offermans

Research output: Contribution to journalArticleProfessional

Original languageEnglish
Pages (from-to)68-82
Number of pages15
JournalInternational Tax Journal
Volume22
Issue number3
Publication statusPublished - 1996

Cite this

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title = "Tax Treaties in Conflict with the EC-Treaty: The Incompatibility of Anti-Abus Provisions and EC Law",
author = "P.H.J. Essers and R.H.M.J. Offermans",
note = "Pagination: 15",
year = "1996",
language = "English",
volume = "22",
pages = "68--82",
journal = "International Tax Journal",
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Tax Treaties in Conflict with the EC-Treaty : The Incompatibility of Anti-Abus Provisions and EC Law. / Essers, P.H.J.; Offermans, R.H.M.J.

In: International Tax Journal, Vol. 22, No. 3, 1996, p. 68-82.

Research output: Contribution to journalArticleProfessional

TY - JOUR

T1 - Tax Treaties in Conflict with the EC-Treaty

T2 - The Incompatibility of Anti-Abus Provisions and EC Law

AU - Essers, P.H.J.

AU - Offermans, R.H.M.J.

N1 - Pagination: 15

PY - 1996

Y1 - 1996

M3 - Article

VL - 22

SP - 68

EP - 82

JO - International Tax Journal

JF - International Tax Journal

SN - 0097-7314

IS - 3

ER -