Why this book?
This book, comprising the proceedings of the 2002 conference of the European Association of Tax Law Professors (EATLP), provides an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries present their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantages of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in the field of tax law are discussed.
This book is part of the EATLP International Tax Series
Juan José Bayona Giménez, Gauthier Blanluet, Bogumil Brzezinski, Mattias Dahlberg, Augusto Fantozzi, Ole Gjems-Onstad, Johanna Hey, Tomasz Kardach, Jacques Malherbe, Gerard T.K. Meussen, Matthias Mors, Olivier Neirynck, Patrícia Noiret Cunha, Ian Roxan, Claudio Sacchetto, Wolfgang Schön, Alain Steichen, Franz Philipp Sutter, Kari S. Tikka, Robert Waldburger, Niels Winther-Sørensen, Zbigniew Wojcik