European Tax Law - JKU
European Tax Law - JKU
European Tax Law - JKU
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Part II<br />
<strong>Tax</strong> Harmonization and <strong>Tax</strong> Competition<br />
Texts of the Directives<br />
Parent-Subsidiary-Directive<br />
Merger Directive<br />
Interest-Royalties-Directive<br />
Selected Articles:<br />
Monday, June 2nd, 17:15-18:45, HS 4<br />
Tuesday, June 3rd, 15:30-15:45, HS 4<br />
Terra, B./Wattel, P., <strong>European</strong> <strong>Tax</strong> <strong>Law</strong> 4 (2005) 491 et seq. (Parent-Subsdiary-Directive) und<br />
535 et seq. (Merger Directive).
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