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
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