Abstract
Abstract This chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order. In Section C, the status quo of EU tax law is briefly set out, through an analysis of the key parts of primary and secondary EU tax law. In Section D, the concept of harmful tax competition is examined from a political and economic perspective. EU tax law sets strict legal limits to state sovereignty, and especially tax sovereignty, while harmful tax competition applies fiscal pressure on States, forcing them to minimize the tax burden of internationally mobile businesses.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
