商品簡介
This volume collects 12 essays exploring the problem of double taxation in the European Union. Originating out of an April 2010 conference on the issue held at the U. of Luxembourg, the chapters address the reasons for the existence of juridical and economic double taxation, the applicability of approaches to double burdens in criminal law, constitutional limits on double taxation, the consequences of the abolition of Article 2193 EC (which obliged Member States to conclude tax treaties in order to eliminate double taxation), the application of the EU's four freedoms (guaranteeing the free movement goods, capital, services, and people within Europe) to double taxation, the possibilities for a multilateral tax treaty or the introduction of the Common Consolidated Corporate Tax Base, and the use of arbitration clauses in tax treaties. Distributed in North America by Wolters Kluwer Law and Business. Annotation c2011 Book News, Inc., Portland, OR (booknews.com)
