The Resource Double taxation within the European Union
Double taxation within the European Union
Resource Information
The item Double taxation within the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Double taxation within the European Union represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- XIV, 233 p.
- 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
- Isbn
- 9789041135254
- Label
- Double taxation within the European Union
- Title
- Double taxation within the European Union
- 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
- 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
- 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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