The concept of the Single Market and the problem of double taxation in European Union
Journal Title: Часопис Київського університету права - Year 2018, Vol 1, Issue 1
Abstract
The author analyzes phenomenon of double taxation in the EU and its interplay with the concept of the single market. The article contains the assessment of legal regulation of double taxation in primary and secondary legislation of the EU. The position of European Court of Justice on double taxation is also reviewed. Methods of avoiding the double taxation and double taxation dispute resolution mechanisms (DTRM) in the European Union are highlighted and possible solutions of existing problems are suggested as well.
Authors and Affiliations
Liliia Kateryniuk
Keywords
Related Articles
- EP ID EP580399
- DOI -
- Views 84
- Downloads 0
The meaning of national sovereignty and representative democracy in Ukraine
The fundamental feature of a democratic state is the guarantee of national sovereignty and high-quality, effective representative democracy. The development of mankind, the globalization processes in the world are new ch...
Features of the implementation of the peace agreement: domestic practice and foreign experience
In this article, an analysis of civil justice in the context of the legal reform of the settlement agreement and the ability to freely exercise their rights as a party to the case. The introduction of experience in resol...
Comparative interpretation of terms «legislative regulation» and «legal discretion»: Kazakhstan experience and prospects for Ukraine
The article considers the legal nature of the terms “legislative regulation” and “legal discretion”, its application in theory and practice. For a better understanding of the problem, the institute of legal discretion in...
Peculiarities of formation of the public control system in modern conditions
In her article, the author states that society exists in three environments, the existence and functioning of which ensures its integrity and stability, one of which is the environment conducive to life in the presence o...
Rulemaking proceedings as a means of human rights and freedoms
The concept of «administrative proceedings», «administrative procedure» and «administrative process» are analyzed. It is concluded that the terms «administrative proceedings» and «administrative procedure» can be used as...