The EU's External Dimension in Direct Tax Matters

The EU's External Dimension in Direct Tax Matters

Schriftenreihe IStR Band 66
Schriftenreihe zum Internationalen Steuerrecht
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488 Seiten
Linde Verlag

ISBN: 9783707317749


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The European Union’s external dimension in matters of direct taxation is one of grey areas. Concepts established and accepted for intra-Union scenarios appear in a different light and strive for refinement, questions of competence are still unanswered and contractual relations with different types of so-called “third countries” – both on the level of the Union and that of the Member States – have to be tested against the demands of Union law. The master theses contained in this volume examine these issues in a structured and successive manner. A comprehensive general report complements these individual chapters and leads the reader to the overall picture of the EU’s external dimension in direct tax matters.
Dr. Birgit Stürzlinger

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