Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the ta

The hurdles emerging from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncov

Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and