Search Results

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

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

The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that princi

The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriali