Collected Courses of the Hague Academy of International Law


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Les problèmes fiscaux du Marché commun (Volume 100)

(19,128 words)

Author(s): Zimmermann, E.
Zimmermann, E. Keywords: European Economic Community | Fiscal law | Mots clefs: C.E.E. | Droit fiscal | ABSTRACT In this study of the Taxation Problems of Common Market in 1960, Erich Zimmerman begins with a presentation of the common market and the Treaty of Rome, as well as the provisions of this treaty concerning taxation issues and the approximation of laws. The author then examines the general taxation problems in the common market, the special problems of divergent systems, and the elimination of double taxation. Dans cette étude des problèmes fiscaux du marché commun réal…

L’imposition fiscale des étrangers (Volume 13)

(56,866 words)

Author(s): Griziotti, Benvenuto
Griziotti, Benvenuto Keywords: Aliens | Fiscal law | Double taxation | Mots clefs: Etrangers | Droit fiscal | Imposition (double) | ABSTRACT Benvenutto Griziotti explains in the introduction to his course that the problem of taxation of foreigners, considered from the theoretical and practical point of view, raises two essential questions. On one hand, it is necessary to determine the tax capacity of foreigners and to indicate the rules expressing it with regard to various types of taxes. On the other hand, it is nec…