The Avoidance of Double Taxation in E.U Cover Image

The Avoidance of Double Taxation in E.U
The Avoidance of Double Taxation in E.U

Author(s): Roxana-Elena Lazăr
Subject(s): Public Finances, EU-Legislation
Published by: Editura Lumen, Asociatia Lumen
Keywords: double taxation; Internal market; fiscal policy;

Summary/Abstract: The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.

  • Issue Year: 2018
  • Issue No: 22
  • Page Range: 12-18
  • Page Count: 6
  • Language: English