41First of all, it should be noted that, in accordance with settled case-law, in the absence of unifying or harmonising measures adopted by the European Union, the Member States retain competence for determining the criteria for taxation on income and capital with a view to eliminating double taxation by means, inter alia, of international conventions. In that context, the Member States are free to determine the connecting factors for the allocation of fiscal jurisdiction in bilateral conventions for the avoidance of double taxation (see, inter alia, de Groot, paragraph 93; Case C-527/06 Renneberg [2008] ECR I-7735, paragraph 48; and Case C‑168/11 Beker [2013] ECR, paragraph 32).
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