The Resource The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states

The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states

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The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states
Title
The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states
Creator
Subject
Language
eng
Summary
After a discussion of the scope of EU competence in the field of international agreements and the interpretation of international agreements by the European Court of Justice, this article critically analyses the Agreement on the Free Movement of Persons (AFMP) with Switzerland, including the main features, transitional periods, the relationship between the AFMP and EU law, and the objectives of the AFMP. Then it considers the AFMP and double tax conventions, the tax treatment of frontier workers, the tax treatments of non-residents under domestic law, the prevention of tax evasion, the prohibition of discrimination of employed and self-employed persons, provision of services, the non-discrimination principle, standstill clause and possible justifications of discriminatory and restrictive provisions
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Adamczyk, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Agreement on the Free Movement of Persons
  • cross-border worker
  • non-resident
  • tax evasion
  • non-discrimination
  • standstill clause
  • justification
Label
The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states
Instantiates
Publication
Label
The Agreement on the Free Movement of Persons and its potential impact on direct taxes systems of EU member states
Publication

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