Download or read book International Double Taxation in the European Union : Comparative Guidelines from Switzerland and the United States written by A. Van de Vijver and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Court of Justice of the European Union ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 the US Supreme Court decided in Maryland v. Wynne that interstate double taxation unconstitutionally discriminated against interstate commerce. This article compares the EU with the Swiss and the US fundamental freedoms in order to find a justification for these different approaches. The comparative research shows that in certain circumstances international double taxation within the EU is contrary to the EU fundamental freedoms. The author suggests a more comprehensive analysis following the example of the Swiss territory-based allocation rules and the US internal consistency test.