The paper is focused on the impact of fundamental EU freedoms on third countries investors and on the possibility of third countries business to use the Treaty to shield their income produced in Europe from a discriminatory taxation or improper levy of taxes. The last part of the article is of course dedicated to Russia and to the Corfu Treaty, the main thesis of the author is that Russia should be included as sonn as possible in the EU because of the similarities of the tax systems and because of the reciprocal need of resources and technologies.
Battling against Tax Boundaries: the Contribution of the European Union and Italy to an Economic and Social Integration
GREGGI, Marco
2009
Abstract
The paper is focused on the impact of fundamental EU freedoms on third countries investors and on the possibility of third countries business to use the Treaty to shield their income produced in Europe from a discriminatory taxation or improper levy of taxes. The last part of the article is of course dedicated to Russia and to the Corfu Treaty, the main thesis of the author is that Russia should be included as sonn as possible in the EU because of the similarities of the tax systems and because of the reciprocal need of resources and technologies.File in questo prodotto:
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