Description
(Text)
The European Union's external dimension in matters of direct taxation is one of grey areas. Concepts established and accepted for intra-Union scenarios appear in a different light and strive for refinement, questions of competence are still unanswered and contractual relations with different types of so-called "third countries" - both on the level of the Union and that of the Member States - have to be tested against the demands of Union law. The master theses contained in this volume examine these issues in a structured and successive manner. A comprehensive general report complements these individual chapters and leads the reader to the overall picture of the EU's external dimension in direct tax matters.
(Text)
The European Union's external dimension in matters of direct taxation is one of grey areas. Concepts established and accepted for intra-Union scenarios appear in a different light and strive for refinement, questions of competence are still unanswered and contractual relations with different types of so-called "third countries" - both on the level of the Union and that of the Member States - have to be tested against the demands of Union law. The master theses contained in this volume examine these issues in a structured and successive manner. A comprehensive general report complements these individual chapters and leads the reader to the overall picture of the EU's external dimension in direct tax matters.
(Author portrait)
ist Lektorin und war wissenschaftliche Mitarbeiterin am Institut für Österreichisches und Internationales Steuerrecht der WU Wien. Sie ist Steuerberaterin und Partnerin bei mk05 Steuerberatung GmbH in Wien. Ihre Publikations- und Tätigkeitsschwerpunkte
liegen im Unternehmens- und Internationalen Steuerrecht.
