| Abstract [eng] |
Master’s thesis reviews the evolution of international taxation regulations and examines the key principles of international taxation, along with their significance for the broader regulatory framework of international taxation. It provides an in-depth analysis of the source, residence, neutrality, non-discrimination, proportionality and the arm’s length principle. Considerable attention is given to the anti-avoidance principle and the related general and specific anti-avoidance rules. Furthermore, the thesis discusses the main mechanisms in place at the EU level to resolve cross-border tax disputes involving double taxation. It compares three procedures: the dispute resolution mechanism set out in the OECD Model Convention, the procedure established in the Arbitration Convention, and the newly introduced dispute resolution framework under Directive 2017/1852. The advantages and disadvantages of these mechanisms are assessed, taking into account practical considerations for their application. The thesis also addresses the role CJEU in interpreting EU legislation and ensuring compliance with EU legislation by EU Member States. It examines the most relevant CJEU cases concerning international taxation principles. Based on this case law, the thesis concludes that significant emphasis is placed on applying anti-avoidance rules and combating tax avoidance, and that this goal is deemed a legitimate reason to restrict other EU freedoms or principles. |
