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Alexandre Maitrot de la Motte

This chapter is written by Alexandre Maitrot de la Motte and is devoted to the taxation of business in the EU and the fundamental freedoms. It reviews the general approaches to comparability of foreign companies, permanent establishments and subsidiaries, the limits to the requirement of equal treatment and the question of economic double taxation. The author argues that, following established case law, there are two sets of uncertainties: what situations should be compared, and how they should be compared. According to the author, more rigorous criteria should be adopted in making comparisons. Other issues discussed by this author are the territorial scope of the protections offered by EU law and the existence of a most favoured nation tax clause in EU law. It is also questioned whether economic double taxation is a restriction to fundamental freedoms and whether, in view of the unity of the single market and its proper functioning, it should be regarded as such.