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

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the techn

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they