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Tarptautinių sutarčių dėl pajamų bei kapitalo dvigubo apmokestinimo išvengimo ir Europos Sąjungos teisės santykis
Žilinskas, Justinas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Jakulevičienė, Lyra | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Katuoka, Saulius | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Biekša, Laurynas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Siniovas, Vladimiras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Staniulis, Darius | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Gineitis, Alvydas | Recenzentas / Rewiewer |
Sparčiai plečiantis ir augant tarptautinei prekybai, vis didesnės reikšmės įgyja ir tokių ekonominių santykių teisinis reguliavimas. Tarptautinė mokesčių teisė šiame kontekste užima ypatingą vietą, nes jos pagalba gali būti sėkmingai naikinami (o taip pat ir kuriami) teisiniai tarptautinės prekybos barjerai.
Due to the significant development of the international trade legal regulation of the relevant economic activities is becoming more important. International tax law is in a special position in this respect, since it is a powerful tool of abolishing (or creating) legal barriers for the international trade. International agreements for the avoidance of double taxation are the main legal sources of international tax law. The specific of this legal instrument lies within its dual nature, i.e. on the one hand international agreements for the avoidance of double taxation are sources of international law, whereas on the other, each agreement of this kind is closely related to the national tax systems of the respective countries which concluded such agreement. In turn European Union legal system was designed in order to ensure the creation of common market and economic union among the members states of the European Union. Therefore, European Union law inter alia indirectly encompasses issues related to the abolition of double taxation. The competition of norms of international tax law and European Union law arising thereof creates certain difficulties in their application and interpretation. In the present thesis author examines the relationship of the tax treaties with other norms of the national legal system, the specifics of their interpretation and relation with the European Union law in the field of direct taxation, taking into account the jurisprudence of the European Court of Justice. Special emphasis is put on the analysis of the non-discrimination principle and concept of other restrictive measures within European Union law and their impact on regulation of direct taxation. First part of the thesis deals with the general concept of international tax law and characterisation of tax treaties as the main sources of the international tax law. The research also considers the specifics of interpretation of tax treaties in the light of their specific purpose and object. Provisions of the model convention drafted by the Organisation for Economic Cooperation and Development are also considered. Second chapter discusses European Union law in the field of direct taxation and analyses possible obligations of the member states in the sphere of abolition of double taxation. Third chapter is meant for the discussion of the major problems of relation between tax treaties and European Union law. The concepts of overt and covert discrimination as well as other restrictive measures are revealed in the context of European Union freedoms, and also the possibilities for the application of most favoured nation treatment in accordance with the Community law is considered. Author also provides with the critics of the relevant decisions of European Court of Justice from the perspective of the international tax law.