Description

Preface and Acknowledgment Chapter 1 Double Taxation Alexander Rust Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments Olivier Remacle & Samantha Nonnenkamp Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions Stefan Braum Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law Hanno Kube Chapter 5 Double Tax Agreements: Between EU Law and Public International Law Herwig Hofmann Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis Ekkehart Reimer Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence Georg Kofler Chapter 8 How European Law Could Solve Double Taxation Alexander Rust Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?—Comments on Profs. Kofler and Rust's Analysis Peter J. Wattel Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis Servaas van Thiel Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules? Roland Ismer Index