Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an

EUCOTAX (European Unviersities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Econom

This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as inte

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t

Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely imp