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Tax Competition in Europe

By (author) Wolfgang Schon
Genres: Taxation
Format: Hardback
Publisher: IBFD Publications, Amsterdam, Netherlands
Published: 28th Feb 2003
ISBN-10: 9076078556
ISBN-13: 9789076078557
Barcode No: 9789076078557
This book, covers the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), providing an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries presented their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.

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