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The Resource Double taxation, tax treaties, treaty shopping and the European Community

Double taxation, tax treaties, treaty shopping and the European Community

Label
Double taxation, tax treaties, treaty shopping and the European Community
Title
Double taxation, tax treaties, treaty shopping and the European Community
Creator
Subject
Language
eng
Summary
This book examines a number of critical issues from double taxation in the European Union, a.o.: The problem of juridical double taxation and how tax treaties have been used to mitigate it; How a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping, the latter as an analogue to treaty-shopping; The European Union's attitude to juridical double taxation and tax treaties; Whether treaty-shopping practices might in fact enjoy the projection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms
http://library.link/vocab/creatorName
HJI Panayi, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax Series on European Taxation
Series volume
vol. 15
http://library.link/vocab/subjectName
  • double taxation
  • tax treaty
  • treaty shopping
  • fundamental freedoms
Label
Double taxation, tax treaties, treaty shopping and the European Community
Instantiates
Publication
Extent
xviii, 296 p.
Isbn
9789041126580
Label
Double taxation, tax treaties, treaty shopping and the European Community
Publication
Extent
xviii, 296 p.
Isbn
9789041126580

Library Locations

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