Double Taxation, Tax Treaties, Treaty Shopping and the European Community. Eucotax Series on European Taxation, Volume 15. (Electronic book text)


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 breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market.This book cogently examines a number of critical issues stemming from double taxation in the European Union: the problem of juridical double taxation and how tax treaties have been used to mitigate it; and, 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 protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.

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Product Description

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 breach the principle of neutrality of taxation but it also constitutes a major obstacle to international trade decreasing the economies of scale for investors wishing to venture beyond their national boundaries. Arguably, it is a problem that challenges the very essence of the common market.This book cogently examines a number of critical issues stemming from double taxation in the European Union: the problem of juridical double taxation and how tax treaties have been used to mitigate it; and, 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 protection of fundamental freedoms and whether anti-treaty-shopping provisions restrict the application of such freedoms.

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Product Details

General

Imprint

Wolters Kluwer Law & Business

Country of origin

United States

Series

Eucotax Series on European Taxation

Release date

2007

Availability

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Authors

Format

Electronic book text

Pages

296

ISBN-13

978-1-281-90845-2

Barcode

9781281908452

Categories

LSN

1-281-90845-2



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