Summary This book comprises the final reports of the annual meeting of the European Association of Tax Law Professors (EATLP) held in Caserta (Naples) from 27-29 May, 2005. The general theme of the congress was the concept of tax. Three working groups were established, each focusing on a different aspect of the concept of tax. The findings of each working group are presented in the book. View sample chapter    |    View table of contents

     

• The concept of tax in the different EU member states;
• The concept of tax in EU law;
• The concept of tax of in the OECD model and in the World Trade Organizations' Agreements.

Reuven Avi-Yonah; Marco Barassi; William B. Barker; Marc Bourgeois; Lorenzo del Federico; Jennifer E. Farrell; Marco Aurélio Greco; Pedro M. Herrera; Adolfo J. Martin Jiménez; Michael Lang; Gerard T.K. Meussen; Bruno Peeters; Claudio Sacchetto; Pietro Selicato; Gisela Ruth Suchy; Kees van Raad; Henk Vording.

Other titles in the EATLP International Tax Law Series:

• Tax Competition in Europe

      edited by Wolfgang Schön

• Vol. 1 - The Notion of Income from Capital (out of stock)

      edited by Peter Essers and Arie Rijkers

• Vol. 2 - EU Freedoms and Taxation (out of stock)

      edited by Frans Vanistendael

• Vol. 4 - Taxation of Savings (forthcoming)

      edited by Frans Vanistendael

• Vol. 5 - Accounting and Taxation & Assessment of ECJ Case Law

      edited by Michael Lang and Frans Vanistendael