The article is the outcome of the inaugural lecture delivered by the author at the WU Vienna University of Economics and Business as EURYI Awardee for the European Science Foundation and sets the ground for a systematic analysis of the tax issues raised by the European Union Law in relations with third countries in the field of direct taxes. The problems are seen from the perspective of the European Union and of non-EU Member States, taking into account the different issues that arise as a consequence of the presence or absence of international agreements with the European Union. The categorization of third countries developed by the author in the article has been largely accepted by tax scholars in the following years. The article sets the grounds for excellence research carried out for the European Science Foundation and concluded in October 2010 (the content of which has also been published).

The Impact of European Law on the Relations with Third Countries in the Field of Direct Taxes

PISTONE, Pasquale
2006

Abstract

The article is the outcome of the inaugural lecture delivered by the author at the WU Vienna University of Economics and Business as EURYI Awardee for the European Science Foundation and sets the ground for a systematic analysis of the tax issues raised by the European Union Law in relations with third countries in the field of direct taxes. The problems are seen from the perspective of the European Union and of non-EU Member States, taking into account the different issues that arise as a consequence of the presence or absence of international agreements with the European Union. The categorization of third countries developed by the author in the article has been largely accepted by tax scholars in the following years. The article sets the grounds for excellence research carried out for the European Science Foundation and concluded in October 2010 (the content of which has also been published).
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11386/1631999
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