93It is settled case-law that in the absence of unifying or harmonising measures adopted in the Community the Member States remain competent to determine the criteria for taxation of income and capital with a view to eliminating double taxation by means, inter alia, of international agreements. In that context, the Member States are at liberty, in the framework of bilateral agreements, to determine the connecting factors for the purposes of allocating powers of taxation (Gilly, paragraphs 24 and 30, and Case C-307/97 Saint-Gobain [1999] ECR I-6161, paragraph 57).
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