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Vol 23 No 5 May/June 2018

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Double Taxation within the European Union

ISBN13: 9789041135254
Published: June 2011
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00

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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.

Among the elements covered are the following:-

  • the reasons for the existence (and persistence) of juridical and economic double taxation;
  • double burdens in criminal law;
  • constitutional limits for double taxation;
  • the Lisbon Treaty’s abolition of Article 293 EC, which had required Member States
  • to conclude tax treaties in order to abolish double taxation;
  • whether double taxation can be avoided by the application of the four freedoms;
  • prospects for an EU-wide multilateral tax treaty;
  • the proposed Common Consolidated Corporate Tax Base; and
  • use of arbitration clauses in tax treaties.
With the discussion now vitally reinforced by the Commission’s study, this timely book makes a strong contribution to expediting a viable solution to the problem of double taxation in the EU. It will be warmly welcomed by lawyers, officials, and other professionals working in the field of European taxation policy and practice.

Preface and Acknowledgment Chapter 1 Double Taxation Alexander Rust Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments Olivier Remacle & Samantha Nonnenkamp Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions Stefan Braum Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law Hanno Kube Chapter 5 Double Tax Agreements: Between EU Law and Public International Law Herwig Hofmann Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis Ekkehart Reimer Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence Georg Kofler Chapter 8 How European Law Could Solve Double Taxation Alexander Rust Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?—Comments on Profs. Kofler and Rust's Analysis Peter J. Wattel Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis Servaas van Thiel Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules? Roland Ismer Index