Szczepanski, Jan
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market / Jan Karol Szczepanski .-- , 2019
Resumen.
Double or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market.
HERENCIA
DONACIONES
OPERACIONES INTRACOMUNITARIAS
DOBLE IMPOSICION
UNION EUROPEA
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 247-267
Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market / Jan Karol Szczepanski .-- , 2019
Resumen.
Double or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market.
HERENCIA
DONACIONES
OPERACIONES INTRACOMUNITARIAS
DOBLE IMPOSICION
UNION EUROPEA
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 247-267