Regulating Tax Competition in the Internal Market: Is the European Commission Finally Changing Course?

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Table of Contents: I. Introduction. – II. Tax competition and the EU internal market: from beneficial to ever more dangerous. – II.1. The place of tax provisions in the EU internal market setup. – II.2. Tax competition within the EU internal market. – II.3. Current position: “aggressive” tax competition calls for EU intervention. – III. Overcoming “...

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European Forum

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Forum Européen

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Forum europeo

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Foro Europeo