49It is to be noted that under the second indent of Article 293 EC, the abolition of double taxation is one of the objectives of the Community to be attained by the Member States. In the absence of unifying or harmonising measures at Community level for the elimination of double taxation, the Member States retain competence for determining the criteria for taxation on income and wealth with a view to eliminating double taxation by means, inter alia, of international agreements. In those circumstances, the Member States remain at liberty to determine the connecting factors for the allocation of fiscal jurisdiction by means of bilateral agreements (see Case C-336/96 Gilly [1998] ECR I-2793, paragraphs 24 and 30; Saint-Gobain, paragraph 57; and D., paragraph 52).
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