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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E
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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
Double Taxation Within the European Union
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Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl
Combating Tax Avoidance in the EU
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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 European Union and the Return of the Nation State
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This book explores the complex and ever-changing relationship between the European Union and its member states. The recent surge in tension in this relationship