Introduction to European Tax Law on Direct Taxation

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The fourth edition contains changes that include: an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law, and a stronger emphasis of developments in the field of State aids.