Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as inte

Elements of International Law represents a fresh approach in the literature of international law. It is a long series of short books. Elements adopts an objecti