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A European Perspective on Tax Recovery in Cross-Border Situations

A European Perspective on Tax Recovery in Cross-Border Situations The growing mobility of persons and capital leads to recovery problems for tax authorities, whose competence is limited to their national territory. Taxpayers may be resident or holding assets in another country than the State where they have tax debts. States may try to overcome these problems by unilateral measures to guarantee the payment of taxes in cross-border situations or by international recovery assistance. The first part of this article comments on the conformity of such unilateral measures with the EC Treaty. The second part focuses on some aspects of the recent Commission proposal to improve the mutual recovery assistance on EC level. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

A European Perspective on Tax Recovery in Cross-Border Situations

EC Tax Review , Volume 18 (5) – Oct 1, 2009

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

The growing mobility of persons and capital leads to recovery problems for tax authorities, whose competence is limited to their national territory. Taxpayers may be resident or holding assets in another country than the State where they have tax debts. States may try to overcome these problems by unilateral measures to guarantee the payment of taxes in cross-border situations or by international recovery assistance. The first part of this article comments on the conformity of such unilateral measures with the EC Treaty. The second part focuses on some aspects of the recent Commission proposal to improve the mutual recovery assistance on EC level.

Journal

EC Tax ReviewKluwer Law International

Published: Oct 1, 2009

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