The EU and Third Countries: Direct Taxation

Results of the Conference on EU and Third Countries

This book represents the first comprehensive analysis put together by tax scholars on the relations between European law and third countries in the field of direct taxation. The recent decisions of the European Court of Justice on tax cases involving third countries have only started to address such issues, often without giving a satisfactory answer.

Rather than finding an answer to all problems, this book aims at analysing and categorising critical direct tax issues involving third countries. More than 30 innovative national reports from EU Member States and Third Countries presented at the conference on "EU and Third Countries" in October 2006 and contained in this book raise legal and policy questions for both EU and non-EU Member States.