Double Taxation Within the European Union

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Product Details

  • ISBN-13: 9789041135254
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 5/12/2011
  • Pages: 233
  • Product dimensions: 6.30 (w) x 9.60 (h) x 0.80 (d)

Table of Contents

Preface and Acknowledgment
Chapter 1
Double Taxation Alexander Rust
Chapter 2
Economic Double Taxation as an Obstacle to Cross-Border Investments Olivier Remacle & Samantha Nonnenkamp
Chapter 3
Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions Stefan Braum
Chapter 4
Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law Hanno Kube
Chapter 5
Double Tax Agreements: Between EU Law and Public International Law Herwig Hofmann
Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis Ekkehart Reimer
Chapter 7
Double Taxation and European Law: Analysis of the Jurisprudence Georg Kofler
Chapter 8
How European Law Could Solve Double Taxation Alexander Rust
Chapter 9
Passing the Buck Around: Who Is Responsible for Double Taxation?—Comments on Profs. Kofler and Rust's Analysis Peter J. Wattel
Chapter 10
Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis Servaas van Thiel
Chapter 11
Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone
Chapter 12
MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules? Roland Ismer Index

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