Double Taxation within the European Union

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.
Libros
Alexander Rust
Abril 2011
978-90-4113-950-4
Kluwer Law International
Biblioteca Digital smarteca
141,57 €
(IVA Inc.)

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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.

Cover

Title Page

Copyright Page

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?

Index

Alexander Rust

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