Justifying Mobility Hindrance in the Name of Public Health and Its Tax Implication in the European Union
This master thesis seeks to find an answer whether the restriction on freedom of movement of person can be justified on the ground of public health and also explaining what tax implication could happen for taxpayers in the context of pandemic relating to tax treaty interpretation. The right of freedom of movement of persons will be examined from the perspective of EU law. As for the derogation jus
