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Double Taxation Within the European Union
Language: en
Pages: 0
Authors: Alexander Rust
Categories: Double taxation
Type: BOOK - Published: 2011 - Publisher:

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Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl
Double Taxation, Tax Treaties, Treaty-shopping and the European Community
Language: en
Pages: 296
Authors: Christiana H. J. I. Panayi
Categories: Business & Economics
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Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and
International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
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Pages: 381
Authors: Maria Júlia Ildefonso Mendonça
Categories: Law
Type: BOOK - Published: 2023-01-22 - Publisher: Kluwer Law International B.V.

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The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncov
The principle of non-discrimination in international and European tax law
Language: en
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The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that princi
Taxation of Foreign Business Income Within the European Internal Market
Language: en
Pages: 415
Authors: Jérôme Monsenego
Categories: Business enterprises, Foreign
Type: BOOK - Published: 2012 - Publisher: IBFD

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The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriali