The Avoidance of Double Taxation in E.U
The Avoidance of Double Taxation in E.U
Author(s): Roxana-Elena LazărSubject(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.
Journal: Anuarul Universităţii »Petre Andrei« Iaşi - Fascicula Drept, Ştiinţe Economice, Ştiinţe Politice
- Issue Year: 2018
- Issue No: 22
- Page Range: 12-18
- Page Count: 6
- Language: English