There are two main ways of international tax cooperation: unification of tax provisions and exchange of information for tax purposes. Even if the last one is hardly acceptable, still it seems to be more tolerable than the former one. Exchange of information can help combating international tax...

This paper examines the investments made by China in key African countries and analyses the effects of such investment on the tax base of such African countries. The aim of this analysis is to determine whether the costs of such investment are commensurate to the benefits derived, or to be...

There are two largely distinct bodies of literature and corresponding research areas in international taxation. On the one hand, there is the big and continuously growing body of theoretical and empirical literature on tax competition, mainly in the field of economics; on the other, there is a...

The idea of a Europe of regions has appeared in Western Europe in the 60s. Also in the 60s the first cooperation between neighboring regions created on the borders of France, Switzerland and Germany. The opportunities of the economic development with future EU Member States should not be...

Free Trade Agreements (FTAs) between the European Union (EU) and trade partners go far beyond mere elimination of tariffs to include such diverse issues as non-tariff barriers, competition legislation, investment protection, and more. Implementing such provisions requires deep institutional and...

Written in 2003-2004 as an early contribution to an EU-funded interuniversity project on the judicial cooperation in civil matters between the European Union's Member States and third countries, this article constitutes a concept paper providing a general overview of issues that are of interest,...

For a long time, Chinese export enterprises were afflicted by the vague WTO rules of non-market economy under anti-dumping investigations. On 15 July 2011, the Dispute Settlement Body (“DSB”) of the WTO published the report of the Appellate Body on the dispute called “European Communities...

This paper argues that there remains substantial scope for emerging markets in general - and for India in particular - to make further commitments towards greater liberalization within the services sectors and within all modes of supply provided in the General Agreement on Trade in Services...