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Double Taxation, Tax Treaties, Treaty Shopping and the European Community
Contributor(s): Hji Panayi, Christiana (Author)

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 ISBN: 9041126589     ISBN-13: 9789041126580
Publisher: Kluwer Law International
OUR PRICE: $229.95  

Binding Type: Hardcover - See All Available Formats & Editions
Published: September 2007
Qty:

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Additional Information
BISAC Categories:
- Law | Taxation
- Law | International
- Law | Administrative Law & Regulatory Practice
Dewey: 349
LCCN: 2007282563
Series: Eucotax on European Taxation
Physical Information: 0.75" H x 6.14" W x 9.21" L (1.36 lbs) 296 pages
Features: Illustrated
 
Descriptions, Reviews, Etc.
Publisher 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.

 
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