Multistate cumulative tax burdens and reliefs in the European Community: lessons from the United States

• Autores: Christiana HJI Panayi
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 1, 2007, págs. 30-37
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author starts by examining the implications of cumulative tax burdens and reliefs in a multistate scenario in the United States and then examines the same issues in a Community context. Next, the implications of tax treaties are scrutinized. Finally, the author considers whether or not the apparent Community asymmetry regarding this issue is about to be corrected.