000			01684nab a2200229 c 4500
999			_c142410 _d142410
003			ES-MaIEF
005			20221014165821.0
007			ta
008			200824t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aIsmer, Roland _95110
245		0	_aWhat is international double taxation? _c Roland Ismer & Julia Ruß
260			_c2020
500			_aResumen.
520			_aWith the recent entry into force of the European Dispute Resolution Directive, the term international double taxation has gained legal relevance. This calls for revisiting the definition of international double taxation. The authors of this article present the main approaches in the scholarly literature trying to demonstrate that the widely accepted definition of international double taxation is imprecise. Considering the function of tax treaties, it should instead be understood as a specific disadvantage to cross-border situations resulting from taxation by two or more states. Thus, neither discrimination by solely one state nor virtual double taxation constitute international double taxation in this context. The opposite is valid for intertemporal double taxation when new treaty rules must be created. The European Dispute Resolution Directive accords with the discrimination approach advocated here and substantiates the requirement of discrimination through three different variants.
650		4	_942842 _aDOBLE IMPOSICION
650		4	_944303 _aFISCALIDAD INTERNACIONAL
700	1		_968170 _aRuß, Julia
773	0		_9162493 _oOP 2141/2020/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issues 6-7, June / July 2020, p. 555-563
942			_cART