Tax competition in Europe

This book, comprising the proceedings of the 2002, conference of the European Association of Tax Law Professors (EATLP), provides an in-depth analysis of tax competition in Europe. Focusing on the political, economic and legal implications of international tax competition in their respective countries, academic tax lawyers from 16 European countries present their national reports. The main features of these national reports are analysed, and the general aspects as well as the advantage of tax competition are discussed. Finally, tax competition is examined from an EU perspective and the harmonization effects of state aid rules in th efield of tax law are discussed.