A Proposal for Harmonizing the Rules on the Allocation of Taxing Rights within the European Union and in Relations with Third Countries

This chapter lays down a general plan of what the European Union should do in order to attain a harmonized set of norms regulating the allocation of taxing rights among Member States and in the relations between those states and third countries, which would benefit both Member States and their taxpayers by eliminating several instances of double taxation and contributing to a more effective response to tax avoidance and aggressive tax-planning schemes.