Global Mobility and Double Taxation. Proposals for Improving the Efficiency and Effectiveness of Tax Treaties

The application and interpretation of Double Taxation Conventions is not always uncontroversial. In situations of global mobility of individuals, it is increasingly common for lack of information and evidentiary difficulties to generate frictions in the interpretation and application of the Conventions between the different jurisdictions, leading to undesirable double taxation situations that are difficult or impossible to resolve. These situations must be resolved in accordance with a mutual agreement procedure, which have proved to be an inefficient and, in many cases, ineffective tool for resolving this type of conflict from a practical point of view. From the perspective of the European Union, this issue is examined in the light of fundamental freedoms and the general principle of non-discrimination. Legal amendments are proposed at the conventional and European level to put an end to the problems around interpretation and application of the Conventions.