Double Taxation In Europe eBook

Key Features:

• In-depth analysis of practical issues
• Review of relevant court rulings and statutes
• Authoritative overview of up-to-date discussions on the topic
• Introduction to the topic from a national and European perspective
• Coverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanisms
  
  A fundamental guide for tax advisers and legal practitioners, this book highlights the general obstacles for the avoidance of double taxation, so that taxpayers can structure their investments to mitigate double taxation. This book will be widely welcomed by tax professionals and will also be of interest to academics and students of commercial law, European law and tax law.