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This study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriche

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E

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

Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new tr

The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of