Author Description

Recoge. 1.The Concept of Legal and Constitutional Pluralism - 2. Territoriality in EU (Tax) Law: A Sacred Principle, or Dépassé? - 3.Implications of Fundamental Freedoms for Tax Treaties, Especially Treaty Abuse - 4.The Non-Discrimination Analysis under the OECD Model as Compared to the EU Fundamental Freedoms - 5. Competing Constitutional Concepts Relevant for International Taxation: Prohibition of Tax Subsidies - 6. Enhanced Cooperation: A Way Forward for Tax Harmonization in the European Union? - 7. Legal Pluralism and Higher Fiscal Coordination and Budgetary Supervision to Achieve Economic and Monetary Union - 8. International Tax Coordination through the BEPS Project and the Exercise of Tax Sovereignty in the European Union - 9.The Meaning of Aggressive Tax Planning and Avoidance in the European Union and the OECD: An Example of Legal Pluralism in International Tax Law.