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