In this paper, Prof. Dr. Roman Seer comments on the paper by Daniel Shaviro and starts with comparing the Self-Assessment System of the U.S., which was the assessment system from the very beginning in 1913, with the European approach, which traditionally is a State Assessment System. Prof. Dr....

As the process of internalization keeps growing, so does the importance of cross-border situations and their correct tax evaluation. One key factor of this is the tax cooperation, which the authors of this paper confront from an European and an International point of view. At first, the legal...