This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriche

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

The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of

This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a backgr