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The Resource Double taxation within the European Union

Double taxation within the European Union

Label
Double taxation within the European Union
Title
Double taxation within the European Union
Contributor
Subject
Language
eng
Summary
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
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Rust, A
Series statement
International tax conferences of the University of Luxembourg (ITCL)
Series volume
vol. 1
http://library.link/vocab/subjectName
  • double taxation
  • criminal tax law
  • tax treaty
  • EU tax law
  • fundamental freedoms
  • MAP
  • arbitration
Label
Double taxation within the European Union
Instantiates
Publication
Contents
  • Double taxation
  • Rust, A.
  • ; p. 1-15
  • Economic double taxation as an obstacle to cross-border investments
  • Remacle, O.
  • Nonnenkamp, S.
  • ; p. 17-50
  • Double jeopardy in criminal law : conflicts of competence and possible solutions
  • Braum, S.
  • ; p. 51-62
  • Double burdens within the European Union : solutions in other areas of law : constitutional law
  • Kube, H.
  • ; p. 63-74
  • Double tax agreements : between EU law and public international law
  • Hofmann, H.
  • ; p. 75-86
  • The abolition of article 293 EC : comments on Hofmann's analysis
  • Reimer, E.
  • ; p. 87-96
  • Double taxation and European law : analysis of the jurisprudence
  • Kofler, G.
  • ; p. 97-136
  • How European law could solve double taxation
  • Rust, A.
  • ; p. 137-155
  • Passing the buck around : who is responsible for double taxation? - Comments on Profs. Kofler and Rust's analysis
  • Wattel, P.J.
  • ; p. 157-166
  • Avoiding a double burden within the European Union : comments on Kofler and Rust's analysis
  • van Thiel, S.
  • ; p. 167-185
  • Double taxation : selected issues of compatibility with European law, multilateral tax treaties and CCCTB
  • Pistone, P.
  • ; p. 187-210
  • MAP and arbitration as remedies for double burdens : evolutionary law-making through procedural rather than substantive rules?
  • Ismer, R.
  • ; p. 211-226
Extent
XIV, 233 p.
Isbn
9789041135254
Label
Double taxation within the European Union
Publication
Contents
  • Double taxation
  • Rust, A.
  • ; p. 1-15
  • Economic double taxation as an obstacle to cross-border investments
  • Remacle, O.
  • Nonnenkamp, S.
  • ; p. 17-50
  • Double jeopardy in criminal law : conflicts of competence and possible solutions
  • Braum, S.
  • ; p. 51-62
  • Double burdens within the European Union : solutions in other areas of law : constitutional law
  • Kube, H.
  • ; p. 63-74
  • Double tax agreements : between EU law and public international law
  • Hofmann, H.
  • ; p. 75-86
  • The abolition of article 293 EC : comments on Hofmann's analysis
  • Reimer, E.
  • ; p. 87-96
  • Double taxation and European law : analysis of the jurisprudence
  • Kofler, G.
  • ; p. 97-136
  • How European law could solve double taxation
  • Rust, A.
  • ; p. 137-155
  • Passing the buck around : who is responsible for double taxation? - Comments on Profs. Kofler and Rust's analysis
  • Wattel, P.J.
  • ; p. 157-166
  • Avoiding a double burden within the European Union : comments on Kofler and Rust's analysis
  • van Thiel, S.
  • ; p. 167-185
  • Double taxation : selected issues of compatibility with European law, multilateral tax treaties and CCCTB
  • Pistone, P.
  • ; p. 187-210
  • MAP and arbitration as remedies for double burdens : evolutionary law-making through procedural rather than substantive rules?
  • Ismer, R.
  • ; p. 211-226
Extent
XIV, 233 p.
Isbn
9789041135254

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