Double Taxation, Tax Treaties, Treaty Shopping and the European Community

Double Taxation, Tax Treaties, Treaty Shopping and the European Community

5 (1 rating by Goodreads)

Free delivery worldwide

Available. Dispatched from the UK in 3 business days
When will my order arrive?

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. 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 Unionand#8217;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.
show more

Product details

  • Hardback | 296 pages
  • 155.96 x 233.93 x 19.05mm | 616.89g
  • Zuidpoolsingel, Netherlands
  • English
  • 9041126589
  • 9789041126580

Rating details

1 rating
5 out of 5 stars
5 100% (1)
4 0% (0)
3 0% (0)
2 0% (0)
1 0% (0)
Book ratings by Goodreads
Goodreads is the world's largest site for readers with over 50 million reviews. We're featuring millions of their reader ratings on our book pages to help you find your new favourite book. Close X