Volume 47 (2019) / Issue 3
Double or multiple taxation of cross-border inheritances and gifts constitutes a problem in the EU internal market that has been increasing annually due to growing mobility of persons and capital. This article focuses on this obstacle to the well-functioning internal market. It sets out to explore the design of a feasible and implementable legislative solution at the EU level that would eliminate international juridical double (multiple) taxation of cross-border inheritances and cross-border gifts in the internal market.
All rights reserved