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Double taxation is unquestionably a problem in the European Community and one that must be dealt with urgently. Not only does it create economic distortions and

Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter

Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacl

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv

Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, an