European Administrative Cooperation in the Field of Taxation
The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation i...
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2012-04-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
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| Online Access: | http://www.ann.ugal.ro/eco/Doc2012.1/FlorinTudor.pdf |