Double Taxation Within the European Union PDF Download

Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Double Taxation Within the European Union PDF full book. Access full book title Double Taxation Within the European Union by Alexander Rust. Download full books in PDF and EPUB format.

Double Taxation Within the European Union

Double Taxation Within the European Union PDF Author: Alexander Rust
Publisher:
ISBN: 9789041135254
Category : Double taxation
Languages : en
Pages : 0

Book Description
Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. This book collects the expert analysis and recommendations on the following issues: the reasons for the existence (and persistence) of juridical and economic double taxation; double burdens in criminal law; constitutional limits for double taxation; the Lisbon Treaty's abolition of Article 293 EC, which had required Member States to conclude tax treaties in order to abolish double taxation; whether double taxation can be avoided by the application of the four freedoms; prospects for an EU-wide multilateral tax treaty; the proposed Common Consolidated Corporate Tax Base; and use of arbitration clauses in tax treaties.
➤