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Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl
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This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional lo
The EU and Third Countries
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European Union Corporate Tax Law
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Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient t