JOURNAL OF BUSINESS ENTREPRENEURSHIP & THE LAW
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A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union

A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union

The decision by the European Court of Justice in Kerckhaert-Morres, allowing double taxation of the same income, led to stagnation in the European internal market.  Over the past thirteen years, reservation of competences to member states has created tension between the European Community’s goal of a common internal market and the goal to eliminate double taxation.

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