Author (Person) | Hinnekens, Luc |
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Series Title | Intertax |
Series Details | Vol.37, No.11, November 2009, p602–609 |
Publication Date | November 2009 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
Abstract: Article 293 second indent European Community (EC) is the only provision that deals expressly in the Treaty with the elimination of double taxation. However, it is interpreted less in terms of a hard and effective obligation for Member States than in soft terms of invitation and exhortation addressed to them. It has become a source of divergent interpretations and is now facing its repeal by the Treaty of Lisbon (if and when ratified). What is the picture before and after repeal in terms of positive and/or negative effects on the tax integration process? |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |