The first part of the book contains a General Report written by Mr. Schön.

Thereafter, the following reports are included:

• Tax Competition in Europe or the Taming of Leviathan;
• The Applicability of State Aids Rules to Tax Competition Measures;
• Tax Competition in Europe – An EU Perspective;
• 16 National Reports from all over Europe.

About the Editor

Wolfgang Schön is Director of the Accounting and Taxation Department of the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich, Germany.

• 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. 3 - The Concept of Tax

      edited by Bruno Peeters, William B. Barker, Pedro M. Herrera and Kees van Raad

• 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