The Resource A European perspective on tax recovery in cross-border situations

A European perspective on tax recovery in cross-border situations

Label
A European perspective on tax recovery in cross-border situations
Title
A European perspective on tax recovery in cross-border situations
Creator
Subject
Language
eng
Summary
The growing mobility of persons and capital leads to recovery problems for tax authorities, whose competence is limited to their national territory. Taxpayers may be resident or holding assets in another country than the state where they have tax debts. States may try to overcome these problems by unilateral measures to guarantee the payment of taxes in cross-border situations or by international recovery assistance. The first part of this article comments on the conformity of such unilateral measures with the EC Treaty. The second part focuses on some aspects of the recent Commission proposal to improve the mutual recovery assistance on EC level
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • mutual assistance
  • EU Treaty
  • recovery of tax
Label
A European perspective on tax recovery in cross-border situations
Instantiates
Publication
Label
A European perspective on tax recovery in cross-border situations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...