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Double Taxation Within the European Union

Double Taxation Within the European Union

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Overview

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.

Last Updated 04/28/2011
Product Line Kluwer Law International
ISBN 9789041135254
SKU 10059007-0001
Table of Contents

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

About The Experts
Volumes