This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional lo

Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl

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

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

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient t