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Raffaele Petruzzi/Karoline Spies

Tax Policy Challenges in the 21st Century

1. Aufl. 2014

ISBN: 978-3-7073-3129-5

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Tax Policy Challenges in the 21st Century (1. Auflage)

S. VIIEditors‘ Preface

The present volume comprises the Master’s theses of the full-time students attending the 2013/14 class of the postgraduate LL.M. program “International Tax Law” at WU (Vienna University of Economics and Business).

The international political and economic setting has changed significantly in the past years. Individuals as well as companies have become increasingly mobile and have spread their activities and investments across borders and continents. In addition, the economic and financial crisis has had a major impact on states’ policy in the economic as well as the tax law area. National taxation systems worldwide have been subject to significant changes. International cooperation in tax matters is increasing. New challenges in various areas of tax law, from VAT/GST, taxation of the financial sector, transfer pricing, co-operative compliance to exchange of information, are arising. These developments bring various risks and challenges, but also opportunities for different players and countries.

This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the ...

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