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

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

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

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

This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them