Double Taxation in the European Single Market

Schwarz, J.S.

Double Taxation in the European Single Market

Journal

Author

Schwarz, J.S.

Country

European Union

Published Date

29 March 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 6

DOI

https://doi.org/10.59403/378kg7d

Document

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The author, in this article, evaluates the implications for the prevention of double taxation among the Member States of the European Union of the recent Commission Communication on tax treaties and the Internal Market, and offers solutions to the problems it raises.

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Double Taxation in the European Single Market