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This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest

The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter c

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes

This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of th

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individuall