Double taxation tax treaties treaty shopping and the european community summary full text 286 pages in english double taxation can be an enormous disincentive to cross border investment this was recognised early on by the international community and attempts were made to mitigate its effect. As part of its general strategy of addressing the cross border tax problems facing individuals and business operating within the internal market the commission is currently considering closely the possible conflicts between the ec treaty and the bilateral double taxation treaties that member states have concluded with each other and with third countries. Buy double taxation tax treaties treaty shopping and the european community eucotax on european taxation by christiana hji panayi isbn 9789041126580 from amazons book store everyday low prices and free delivery on eligible orders. 10 for further analysis see hji panayi c double taxation tax treaties treaty shopping and the european community eucota x series on european taxation vo l 15 alphen aan den rijn kluwer law international 2007 chapters 2 and 5 24
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