1994年2月1o日，欧共体经济委员会向其成员国公布了一项关于对非居民课税的建议．它的宗旨是欧共体成员国人员在内部市场的自由流动不应被税收歧视所阻碍。这是一项建立在尊重各国对非居民谭税的法律的基础上的建议．真中最重要的一款是如果某成员国的一居民收入的75％是在另一 On 1o February 1994, the EC Economic Commission released to its member states a proposal on taxing non-residents. Its purpose is that the free movement of personnel of member States of the European Community in the internal market should not be impeded by tax discrimination. This is a proposal based on laws that respect the taxation of non-residents in all countries. The most important one is really if 75% of a resident’s income is in another country