On 29 March 2019, the United Kingdom (UK) will formally withdraw from the European Union (EU). Although it is still not clear if the UK and the EU will reach an agreement to regulate several aspects of Brexit, ranging from the free circulation of citizens to financial matters, before that date,...

Galvanized by the devastation of the Second World War, European countries achieved a historically unprecedented and unparalleled level of regional economic integration in the postwar period. Intensive cooperation between the two biggest powers of continental Western Europe, France, and Germany,...

Die Einführung des Europäischen Binnenmarktes beinhaltet als umsatzsteuerliche Kosequenz die Aufgabe des Bestimmungslandprinzips und die Übernahme des Gemeinschaftsprinzips. Damit verbindet sich allerdings auch eine Verschiebung der Umsatzsteueraufkommen zwischen den beteiligten Ländern....

This chapter explains two of the main Generalized Systems of Preferences (GSP)—the US program and the EU’s GSP. It indicates the reasons behind conditionality and possible future impacts. It discusses the European Union’s Generalized System of Preferences, the objectives, the types of GSP...