The Avoidance of Double Taxation in E.U

Roxana-Elena Lazar ()
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Roxana-Elena Lazar: Associate Professor Ph.D., "Petre Andrei" University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2018, vol. 22, 12-18

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.

Keywords: double taxation; Internal market; fiscal policy (search for similar items in EconPapers)
JEL-codes: K1 K2 K4 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:22:y:2018:i::p:12-18

DOI: 10.18662/upalaw/16

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