List of Contributors, Preface, List of Abbreviations Chapter 1 Most Favoured Nation Concept in Tax Treaties Albert J. Radler Chapter 2 Does the EC-Treaty Force the EU Member States to Conclude a Multilateral Tax Treaty? Franz Wassermeyer Chapter 3 Bilateral Tax Treaties Multilateralized by the EC Treaty Josef Schuch Chapter 4 The Bilateral Tax Treaties Concluded Between EU Member States Gerald Toijl Chapter 5 Multilateral Tax Treaty Versus Bilateral Treaty Network Helmut Loukota Chapter 6 The Elimination of Double Taxation Within the EU and Between EU-Member States and Non-Member-States- Multilateral Treaty or Directive? Christoph Urtz Chapter 7 The Personal Scope of a Multilateral Tax Treaty Michael Lang Chapter 8 The Methods for the Elimination of Double Taxation in a Multilateral Tax Treaty Josef Schuch Chapter 9 Mutual Agreement and Arbitration Procedures in a Multilateral Tax Treaty Mario Ziiger Chapter 10 The Concept of a Multilateral Tax Treaty Michael Lang Chapter 11 Draft for a Multilateral Tax Treaty Michael Lang/Josef Schuch/Christoph Urtz/Mario Ziiger, Index