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Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

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Horizontal Tax Coordination

Edited by: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer

ISBN13: 9789087221553
Published: November 2012
Publisher: IBFD Publications BV
Country of Publication: The Netherlands
Format: Hardback
Price: £123.00



Low stock.

This book is the result of a research project entitled “Horizontal Tax Coordination within the EU and within States” that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business).

The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was.

In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia.

The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn.

Subjects:
Taxation