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Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation?

Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC... This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation 2011/856/EU regarding the relief for double taxation of inheritances. He examines the EC Recommendation in order to ascertain whether its distributive provisions eliminate the double taxation problems or whether other coordination/harmonization initiatives are necessary for the taxpayers’ protection. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Double Taxation of Inheritances: Does the Ineffectiveness of EU Law Lead to an Effective EC Recommendation?

EC Tax Review , Volume 24 (6) – Dec 1, 2015

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

This article provides an overview of the CJEU case law on double taxation of cross-border inheritances. Legal concepts like disparities and conflicts of tax jurisdiction principles will be discussed and commented on. Furthermore, the author comments on the effectiveness of the EC Recommendation 2011/856/EU regarding the relief for double taxation of inheritances. He examines the EC Recommendation in order to ascertain whether its distributive provisions eliminate the double taxation problems or whether other coordination/harmonization initiatives are necessary for the taxpayers’ protection.

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2015

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