5 Hous. Bus. & Tax L.J. 1 (2005)

handle is hein.journals/houbtalj5 and id is 1 raw text is: COPYRIGHT  2005 HOUSTON BUSINESS AND TAX LAW JOURNAL. ALL RIGHTS RESERVED.

MOST-FAVOURED-NATION TREATMENT IN
DIRECT TAXATION: DOES EC LAW PROVIDE
FOR COMMUNITY MFN IN BILATERAL
DOUBLE TAXATION TREATIES?
Georg W. Kofler*
I.    THE CONCEPT OF MOST-FAVOURED-NATION
TREATMENT AND THE ISSUE OF COMMUNITY
PREFERENCE IN BILATERAL DOUBLE TAXATION
T REA TIES  ............................................................................. 4
A. The Lack of a Most-Favoured-Nation Clause in the
E C   T reaty  ...................................................................   4
B. EC Law, Most-Favoured-Nation Treatment, and
Bilateral Tax Treaties: The Current State of
A ffa irs  ..........................................................................  7
1.  The  Starting  Point .................................................. 7
2. The Range of Opinions in Legal Scholarship and
N ational Courts  .....................................................  9
3. Positions taken by the Official Europe ............. 13
C. The Possible Application and Scope of MFN
T reatm ent ..................................................................   16
II.   PREFACE: NON-DISCRIMINATION IN EC TAX LAW ............... 19
A. A Brief Overview: The ECJ and Direct Taxation ......... 19
B. Overt and Covert Discrimination on Grounds of
N ationality  in  Tax  Law  .............................................. 24
C. Justifications and the Rule of Reason in Direct
T axation  ...................................................................   27
III.  MOST-FAVOURED-NATION TREATMENT IN BILATERAL
DOUBLE TAXATION TREATIES? .......................................... 31
A. A Clash of Principles: Internal Market vs.
Sovereignty of the Member States ............................. 31
B. National Treatment vs. Most Favoured Nation
Dr. Georg W. Kofler, LL.M. (NYU), is assistant professor of tax law with Johannes
Kepler University of Linz in Austria. I would like to thank Prof. Joseph H.H. Weiler of
NYU's Hauser Global Law School for discussing the topic with me, providing insightful
comments, and criticallly reviewing the preliminary draft of this paper. Further, I am
indebted to Prof. H. David Rosenbloom, Prof. Kees van Raad, Prof. Ruth Mason, Prof.
Michael Lang, Prof. Michael Tumpel, and Dr. Herbert Buzanich for their willingness to
discuss a broad range of EC tax issues with me during the preparation of this paper.

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