Across the EU, services are the cornerstone of the modern economy, accounting for over
70% of national GDPs and over 90% of new jobs created. Fostering trade in services has …

There has been little analysis of the constitutional framework for management of the UK
economy, either in constitutional law or regulatory studies. This is in contrast to many other …

This Article honors the late Lord Slynn in that it confirms the above statement through an
examination of federalism and the rule of law in the work of the European Court of Justice (" …

The Treaty of Lisbon (2009) has brought foreign direct investment (FDI) within the scope of
the European Union's common commercial policy (CCP). In light of this development, this …

In recent months, efforts by taxpayers to avoid or evade taxation have filled the news. From
the agreement by world leaders at the G20 summit in April 2009 to publicize a list of tax …

Die Grundfreiheiten begrunden kein Recht auf allgemeine Wirtschaftsfreiheit. Das ist in der
Theorie weitgehend unumstritten. Lars Klenk untersucht, ob diese Aussage auch bezuglich …

This edited volume aims to reveal the Janus-faced character of federalism in the European
Union. Federalism appears in two main forms in the EU. On the one hand, numerous …

In this article we explore the claim that the four freedoms of the EU lead to the inevitable
erosion of the capacity of Member States to collect tax, undermining national systems of …

Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to
public lawyers, political theorists and political economists. Although recent years have seen …

EUCOTAX (European Universities Cooperating on Taxes) is a network of tax institutes
currently consisting of eleven universities: WU (Vienna University of Economics and …