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New trends in European and international tax law

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  • Albert J. Rädler

Abstract

In his lecture held at D-A-CH the tax congress on 28 March 2003 in Vienna, Prof. Albert J. Rädler gave an overview of new trends in European and international tax law that are evident in the course of Europeanisation and globalisation. In particular he dealt with the impact of cross-border markets on corporation tax, income tax and VAT. He also pointed to developments in double taxation agreements and discussed the economic results from using IAS accounting for taxation.

Suggested Citation

  • Albert J. Rädler, 2003. "New trends in European and international tax law," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(10), pages 15-24, May.
    • Handle: RePEc:ces:ifosdt:v:56:y:2003:i:10:p:15-24
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    File URL: https://www.ifo.de/DocDL/ifosd_2003_10_3.pdf
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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