Quotation Caziero, Martha. 2020. The Elimination of Economic Double Taxation in the European Union: Non-Discrimination and Beyond. European Taxation. 60 (8)


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Abstract

This article examines the notion of the elimination of economic double taxation, an obstacle to the functioning of the internal market, in the context of the Directive and the EU fundamental freedoms. In the context of the fundamental freedoms, its elimination is a necessary step toward achieving national treatment. In contrast, within the framework of the EU Parent-Subsidiary Directive (2011/96) (the Directive), it is an objective in and of itself, regardless of any discriminatory treatment of cross-border dividends.

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  • doubletaxation
  • europeantaxlaw
  • eulaw
  • economicdoubletaxation
  • brusselssecurities
  • cobelfret
  • parentsubsidiary
  • fundamentalfreedoms

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal European Taxation
WU-Journal-Rating new FIN-A, STRAT-C
Language English
Title The Elimination of Economic Double Taxation in the European Union: Non-Discrimination and Beyond
Volume 60
Number 8
Year 2020
URL https://research.ibfd.org/#/doc?url=/document/et_2020_08_e2_2
DOI n.a.
Open Access N

Associations

People
Caziero, Martha (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
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