Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

Bachelor thesis English OPEN
Wiberg, Caroline;
(2009)
  • Publisher: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
  • Subject: Double taxation | Inheritances | Free movement of capital | Margarete Block | European law | EU-rätt

Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritance... View more
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