The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the final hurdle of juridical double taxation within the European Union?

Luca Cerioni

Research output: Contribution to journalArticlepeer-review

Abstract

This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, by highlighting interpretative issues that its wording may arise and by discussing the conditions under which it could manage to lead to the elimination of (juridical) double taxation within the EU.
Original languageEnglish
JournalEuropean Taxation
Volume57
Issue number5
Publication statusPublished - 7 Apr 2017

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