This article reviews the main technical and policy problems which the implementation of two formats of comprehensive solutions, discussed in the recent report by the Commission on 'Company Taxation in the Internal market' would require. Both approaches imply the consolidation within the EU of...

The European Court of Justice's decision in Kerckhaert-Morress, allowing double taxation of the same income, leads to stagnation in the European internal market. Over the past thirteen years, reservation of competences to member states has created a tension between the European Community's goal...

This article examines the notion of the elimination of economic double taxation, an obstacle to the functioning of the internal market, in the context of the Directive and the EU fundamental freedoms. In the context of the fundamental freedoms, its elimination is a necessary step toward...