In this abstract the author describes the current issues and features of European taxation of passive income. The author notes that EU rules, rather than introducing an harmonized system of taxation, are aimed at an efficient apportioning of the taxing power between the source state and the resident state across Europe. This complex mechanism is also analyzied in its (possible) impanct on third countries.
European taxation of passive incomes
GREGGI, Marco
2008
Abstract
In this abstract the author describes the current issues and features of European taxation of passive income. The author notes that EU rules, rather than introducing an harmonized system of taxation, are aimed at an efficient apportioning of the taxing power between the source state and the resident state across Europe. This complex mechanism is also analyzied in its (possible) impanct on third countries.File in questo prodotto:
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