CONSIDERATIONS ON THE PHENOMENON OF DOUBLE TAXATION IN THE EUROPEAN UNION
Journal Title: Challenges of the Knowledge Society - Year 2012, Vol 2, Issue 0
Abstract
In the general context of economic globalization, international economic cooperation, the liberalization movement of goods, services, capital and persons, and the effect of the exercise of fiscal sovereignty, appears the phenomenon of double or multiple international taxation of income and assets, following the vocation of several legal systems, which contain legislative differences and can generate tax obstacles, such as, the laws of the country of origin of the revenue and the legislation of the country of destination of income. Thus, more interesting becomes the study of the phenomenon of double taxation at EU level given the distinct presence of 27 sovereignties in full process of European integration So, this paper aims to identify how the European Union handles the phenomenon of double taxation, making a shift from defining this phenomenon to identifying the legislation designed to avoid or eliminate the phenomenon of double taxation in the field of EU direct taxation. Also, this paper deems necessary to stop a moment upon the fiscal harmonization and integration in the indirect taxation field of the European Union.
Authors and Affiliations
ALICE CRISTINA MARIA ZDANOVSCHI
Keywords
Related Articles
- EP ID EP153517
- DOI -
- Views 107
- Downloads 0
THE EUROPEAN CENTRAL BANK AND THE EUROZONE CRISIS MANAGEMENT
The Euro is the single currency shared by 17 of the European Union's Member States, which together make up the Euro area. Since its introduction, in January 2002, it became the second most traded currency in the world af...
HUNGER STRIKES AND FORCE-FEEDING IN PRISONS
This study will try to give an overview and assess the international and European standards regarding the management of hunger strikes. We will analyse the international and European standards regarding the force-feeding...
THE JURISDICTION OF THE COURT OF JUSTICE OF THE EUROPEAN UNION TO DELIVER A CANCELLATION JUDGMENT REGARDING THE INTERNATIONAL AGREEMENTS TO WHICH THE EU IS PARTY
In the case where international agreements are treated as legal acts of EU institutions, they may be subject to judicial review exercised by the Court in Luxembourg. Given the fact that we assimilate international agreem...
“IS THE LABOUR RELATION OF THE CIVIL SERVANT AN ADMINISTRATIVE CONTRACT?”
Nowadays, public institutions have contractual employees, hired on the basis of the Labour Code, and public servants, appointed on the basis of the Civil Service Statute. If the labour relation of the public servant is n...
THE LEGAL STATUS OF THE SHARES TRADED ON RASDAQ MARKET
RASDAQ Market was launched in Romania in 1996, appeared as a mirroring of the well-established American market NASDAQ (which stood for National Association of Securities Dealers Automated Quotations). The role designated...