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Horizontal Tax Coordination

The book Horizontal Tax Coordination provides an in-depth analysis of the impact of court judgments in the framework of tax harmonization in federal states.

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Title:: Horizontal Tax Coordination
Editor(s):: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
Date of publication:: November 2012
ISBN:: 978-90-8722-155-3
Type of publication:: Print Book
Number of pages:: 352
Terms:: Price includes delivery. View purchase information
Price:: € 110 / $ 140 (VAT excl.)

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Title:: Horizontal Tax Coordination
Editor(s):: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
Date of publication:: November 2012
ISBN:: 978-90-8722-155-3
Type of publication:: Online Book
Number of pages:: 352
Access:: Up to 5 users. View purchase information
Price:: € 110 / $ 140 (VAT excl.)

Order Online Book

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Title:: Horizontal Tax Coordination
Editor(s):: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
Date of publication:: November 2012
ISBN:: 978-90-8722-155-3
Type of publication:: eBook
Number of pages:: 352
Other:: Read our eBook FAQ | Download sample | Demo
Price:: € 110 / $ 140 (VAT excl.)

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Summary
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Authors & Editors

Horizontal Tax Coordination

Why this book?

This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was.

In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.

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Editor(s)

Michael Lang is Head of the Institute for Austrian and International Tax Law. He is also Academic Director of the LLM Program in International Tax Law and Speaker of the Doctoral Program in International Business Taxation at WU, Austria.
Pasquale Pistone holds the Ad Personam Jean Monnet Chair in European Tax Law and Policy at WU. He also is Associate Professor of Tax Law at the University of Salerno, Italy.
Josef Schuch is a professor of tax law at WU and a partner of Deloitte Austria.
Claus Staringer is a professor of tax law at WU and a principal consultant with the law firm Freshfields Bruckhaus Deringer.

Contributors

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