[Download pdf ebook] Double Taxation, Tax Treaties, Treaty Shopping and the European Community (Eucotax on European Taxation)






 | #7309630 in Books |  Kluwer Law International |  2007-09-12 | Original language:English | PDF # 1 |  9.21 x.75 x6.14l,1.36 | File Name: 9041126589 | 316 pages

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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 boo...


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