Proposal for the coordinated system of taxation applicable to cross-border inheritances and gifts in the internal market Jan Karol Szczepanski
By: Szczepanski, Jan
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Material type: 
ArticlePublisher: 2019Subject(s): HERENCIA | DONACIONES | OPERACIONES INTRACOMUNITARIAS | DOBLE IMPOSICION | UNION EUROPEA
In:
Intertax v. 47, Issue 3, March 2019, p. 247-267Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/3-2 (Browse shelf) | Available | OP 2141/2019/3-2 |
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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.
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