| Popis: |
A major advantage of being an European Union (EU) citizen is that as a citizen, you have the right to move freely from one-member state to another. The concept of free movement of persons, is one of the four freedoms of the single market and a fundamental right of EU citizens. A citizen can therefore move across the all member states for several reasons, such as holiday visit, reunion with family members or job search. The purpose of this paper is to evaluate how bilateral double tax treaties may affect the mobility of EU workers, based on the free movement principle. This will be achieved by firstly discussing the limitations caused by the DTT and secondly, supporting the previous discussion using case analysis. |
