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The Avoidance of Double Taxation in E.U

Author

Listed:
  • Roxana-Elena Lazar

    (Associate Professor Ph.D., "Petre Andrei" University of Iasi, Romania)

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.

Suggested Citation

  • Roxana-Elena Lazar, 2018. "The Avoidance of Double Taxation in E.U," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 22, pages 12-18, December.
    • Handle: RePEc:lum:rev11d:v:22:y:2018:i::p:12-18
    DOI: https://doi.org/10.18662/upalaw/16
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    More about this item

    Keywords

    double taxation; Internal market; fiscal policy;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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