The Elimination of Economic Double Taxation in the European Union: Non-Discrimination and Beyond

Martha Caziero

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in FachzeitschriftBegutachtung

Abstract

This article examines the notion of the elimination of economic double taxation, an obstacle to the functioning of the internal market, in the context of the Directive and the EU fundamental freedoms. In the context of the fundamental freedoms, its elimination is a necessary step toward achieving national treatment. In contrast, within the framework of the EU Parent-Subsidiary Directive (2011/96) (the Directive), it is an objective in and of itself, regardless of any discriminatory treatment of cross-border dividends.
OriginalspracheEnglisch
FachzeitschriftEuropean Taxation
Jahrgang60
Ausgabenummer8
PublikationsstatusVeröffentlicht - 2020

Schlagwörter

  • brusselssecurities
  • cobelfret
  • doubletaxation
  • economicdoubletaxation
  • eulaw
  • europeantaxlaw
  • fundamentalfreedoms
  • parentsubsidiary

Zitat