Double taxation in the Single Market (Communication)

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Double taxation in the Single Market (Communication)

Key points:

 

The EESC proposes:

  • The removal of double taxation should be undertaken in a manner which is proportional to the objectives being sought and which respects the fiscal sovereignty of individual Member States.
  • That the EU Forum on Double Taxation is considered as a first step towards the establishment of an EU Commission observatory as a means of dealing with the removal of cross-border obstacles.
  • To study the full scale of the double non-taxation phenomenon and its economic and social implications.