The European Commission’s communication of December 2010 outlining persistent double taxation problems in the EU has at last generated widespread discussion on how to finally resolve this apparently intractable matter. Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. Extending ten contributions presented at a conference in April 2010 at the University of Luxembourg, this book represents the expert analysis and considered recommendations of twelve outstanding scholars of European taxation.
Summary of Contents
Table of Contents
Preface and Acknowledgment
Chapter 1 Double Taxation
Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments
Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions
Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law
Chapter 5 Double Tax Agreements: Between EU Law and Public International Law
Chapter 6 The Abolition of Article 293 EC: Comments on Hofmanns Analysis
Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence
Chapter 8 How European Law Could Solve Double Taxation
Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?Comments on Profs. Kofler and Rusts Analysis
Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rusts Analysis
Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB
Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules?