Edited by Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
Chapter 6: The relationship between EU and international tax law
In this chapter, Christiana HJI Panayi examines the relationship between EU law and international law in the area of tax law. Certain important aspects of this relationship are addressed, mostly in the context of tax treaties between Member States and between Member States and third countries. The chapter also analyses the development of Union competences in the area of external fiscal policy. It is shown that even though Member States have technically kept their competences over direct taxation, the combined effect of negative integration and growing secondary legislation has led to a situation where the Union has a great say over what can be included in tax treaties that Member States enter between themselves and with third countries. However, in the absence of clear rules, the line between what is and what is not permissible is beginning to be blurred. It is shown how this is exacerbated by the development of soft law in the context of the EU’s external fiscal policy, leading to some interesting results.
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