A European perspective on tax recovery in cross-border situations
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The work A European perspective on tax recovery in cross-border situations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
A European perspective on tax recovery in cross-border situations
Resource Information
The work A European perspective on tax recovery in cross-border situations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A European perspective on tax recovery in cross-border situations
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of A European perspective on tax recovery in cross-border situationsWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/jD3g4ur-H_0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jD3g4ur-H_0/">A European perspective on tax recovery in cross-border situations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
