The Resource What is international double taxation?

What is international double taxation?

Label
What is international double taxation?
Title
What is international double taxation?
Creator
Subject
Language
eng
Summary
With the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. The authors of this article present the main approaches in the scholarly literature trying to demonstrate that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 6/7 ; p. 555-564
http://library.link/vocab/creatorName
  • Ismer, R
  • Ruß, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • international taxation principles
  • double taxation
  • tax treaty
  • Tax Dispute Resolution Directive
  • discrimination
  • single tax principle
  • credit method
  • exemption method
  • double non-taxation
  • history of taxation
Label
What is international double taxation?
Instantiates
Publication
Label
What is international double taxation?
Publication

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