This book cogently examines a number of critical issues stemming from double taxation in the European Union:
- The problem of juridical double taxation and how tax treaties have been used to mitigate it.
- How a federation of fiscally independent states such as the United States has dealt with double taxation and tax location shopping - the latter as an analogue to treaty-shopping.
- The European Union's attitude to juridical double taxation and tax treaties.
- Whether treaty-shopping practices might in fact enjoy the protection of fundamental freedoms and whether antitreaty-shopping provisions restrict the application of such freedoms.