Most-Favoured-Nation Treatment in an EC Tax Law Perspective - A Special Focus on the Principle's Effect on the Limitation on Benefits Clauses in Double Taxation Conventions
The Most-Favoured-Nation treatment has been a common feature in international economic relations for a long period of time. The principle provides for equal competitive opportunities between contracting states and has been a standard in the field of trade, investment and other areas of economic co-operation. Although its application to these fields of law is widely accepted, the principle has stil