Harmful Tax Competition In The European Union
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Harmful Tax Competition in the European Union
Author | : Ben J. Kiekebeld |
Publisher | : Kluwer Law International |
Total Pages | : 0 |
Release | : 2004 |
Genre | : Competition |
ISBN | : 9789041124470 |
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This book investigates how the harmful tax competition is taken on in the European Union and especially what the relation is between the political achievements like the Code of Conduct and the counter measures of the individual Member States on the one hand and EU law on the other. It deals with the following questions: What is harmful tax competitition within the EU? What is the position of harmful tax competition in EU law? What are the possible measures to combat harmful tax competition and what is the relation to EU law?
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