ATRiD: Harmonizing the rules on the allocation of taxing rights within the EU and in the relations with third countries

This contribution lays down a general plan for what the EU should do in order to attain a harmonized set of norms regulating the allocation of taxing rights among Member States and in the relation 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.