This book examines the areas of tension between EC law and tax treaty law. Since most rules of primary and secondary law are directly applicable, they can substantially impact the implementation of tax treaty provisions and consequently result in serious practical ramifications. As part of its analysis this work devotes particular attention to the growing number of decisions of the European Court of Justice concerning fundamental freedoms and direct taxation. Thus, this book provides an up-to-date and comprehensive analysis of the interaction of national tax law, double tax treaties, and the EC Treaty.