Double taxation, tax treaties, treaty-shopping and the European Community
著者
書誌事項
Double taxation, tax treaties, treaty-shopping and the European Community
（Eucotax series on European taxation, v. 15）
Kluwer Law International, c2007
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注記
Includes comprehensive list of reports and documents on tax and tax treaties (p. [279]-285)
Includes bibliographical references (p. [263]-277)
Greek text with English translation of a poem entitled: Ithaca by Constantine P. Cavafy - prelim
内容説明・目次
内容説明
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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