{"title":"欧盟的避免双重征税","authors":"R. Lazar","doi":"10.18662/UPALAW/16","DOIUrl":null,"url":null,"abstract":"The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.","PeriodicalId":30571,"journal":{"name":"Polis Revista de Stiinte Politice","volume":"43 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Avoidance of Double Taxation in E.U.\",\"authors\":\"R. Lazar\",\"doi\":\"10.18662/UPALAW/16\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.\",\"PeriodicalId\":30571,\"journal\":{\"name\":\"Polis Revista de Stiinte Politice\",\"volume\":\"43 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-05-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Polis Revista de Stiinte Politice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18662/UPALAW/16\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Polis Revista de Stiinte Politice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18662/UPALAW/16","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The lack of a common position for the elimination of double taxation at EU Member State is a minus in the activity against double taxation. Thus, we believe that the adoption of a set of European rules aimed to prevent double taxation is mandatory, because it is important to have a transparent legislation in this field and so to avoid divergent interpretations and to achieve the desired result.