As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law - and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable - might seem risky. The risk may be that lawyers will...

The increasing importance of multinational firms raises the question as to whether and how governments should tax repatriated profits, i.e. affiliate profits returned to the headquarters. The answer to this question is especially relevant for profit repatriations within the European Union where...

The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with...