This volume collects 12 essays exploring the problem of double taxation in the European Union. Originating out of an April 2010 conference on the issue held at the U. of Luxembourg, the chapters addre
Among the areas of incompatibility between EU law and national tax law, one of the more troublesome is the repayment obligation that can burden enterprises that have received advantages from State Aid
Editors Haslehner, Kofler, and Rust present readers with a collection of expert summaries and analyses of landmark ECJ decisions regarding direct taxation taken from materials presented at a conferenc
The 12 chapters in this collection originally were presentations made during the second conference on international tax law held recently at the University of Luxembourg. In this volume, 13 contributo
The Multilateral Instrument (MLI) proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wording, terminology and structure, a great
