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 results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task,

International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done

The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdiscipl

This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU,