Analysis by tax scholars on the relations between European law and third countries in the field of direct taxation. It includes national reports from over 30 EU
Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new tr
The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental free
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes and tax policies insofar as is necessary for a common market aff
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely imp