Preface, List of Abbreviations, Moris Lehner Avoidance of Double Taxation within the European Union: Is There an Obligation under EC Law? Matthias Hofstätter Who is Competent to Issue Measures for the Elimination of Double Taxation within the Community? Michael Lang & Sabine Dommes Tax Treaty Law and EC Law – Reciprocity and the Balance of a Tax Treaty Daniela Hohenwarter The Allocation of Taxing Rights in the light of the Fundamental Freedoms of EC Law Walter Loukota The Credit Method and Community Law Michael Schilcher Exemption Method and Community Law Georg W. Kofler & Michael Tumpel Double Taxation Conventions and European Directives in the Direct Tax Area Claus Staringer & Hermann Schneeweiss Tax Treaty Non-Discrimination and EC Freedoms Judith Herdin-Winter Exchange of Information and Legal Protection: DTCs and EC Law Vanessa E. Metzler The relevance of the fundamental freedoms for DTCs with EEA States Patrick Plansky The impact of the fundamental freedoms on tax treaties with third countries Sabine Heidenbauer & Josef Schuch Member State or Community Competence – Who is Competent to Conclude Double Tax Conventions with Third Countries? List of Authors