Naslov
Cross-border tax problems of EU and Third Countries
(Cross-border tax problems of EU and Third Countries ;)

Autori
Žunić Kovačević, Nataša

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Skup
7th International Conference - Economic integrations, competition and cooperation

Mjesto i datum
Opatija, Hrvatska, 02.04.2009. - 03.04.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
: double taxation; treaties; positive integration; negative integration; intermediate solution

Sažetak
The cross-border operation of individuals and business brings about the problems of double taxation. Besides unilateral measures, double taxation treaties are an important instrument in today's taxation policy of many countries. In the same time double taxation treaties are also identified as tax obstacles, especially in the area of company taxation in the single market. The EU must consider possible conflicts between the EC Treaty and the bilateral double taxation treaties that Member States have concluded with each other and with third countries. It is a part of EU general strategy and policy of addressing the cross-border tax problems. Described situation requires urgent solution and it is possible to find several proposals in this field. Although this proposals can be divided in two main groups – namely, positive and negative integration it is clear that mentioned conflict(s) can not be resolved through negative integration (of direct taxes within the EU by ECJ). But, the double taxation agreements of Member States will continue to be subject to review by the ECJ and there are certain rulings in this area that must be pointed out. The second group of solution is positive integration is consisted of several (possible) activities. Not third, but more intermediate solution is also suggested. Since Amsterdam Treaty introduced and Nice Treaty developed further the possibilities for closer cooperation between sub-groups of “ compatible” member states it is suggested “ closer cooperation” because it might provide a moving forward in the area of direct taxation and cross-border tax problems.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA