Introduction to European Tax Law on Direct Taxation

07Basic knowledge of European Tax Law This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced Eur07opean direct tax law experts.16Basic knowledge of European Tax LawThis fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids.This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons.The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced16European direct tax law experts.02Lang, MichaelProfessor am Institut für Österreichisches und Internationales Steuerrecht an der WU Wien.Pistone, Pasqualea.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.Schuch, JosefGeschäftsführer/Partner bei Deloitte mit den Tätigkeitsschwerpunkten Konzernsteuerrecht, Internationales Steuerrecht, High Net Worth Individuals, Banken; Professor für Steuerrecht an der WU Wien.Staringer, ClausProfessor am Institut für Österreichisches und Internationales Steuerrecht der WU und Partner einer international tätigen Steuerberatungs- und Wirtschaftsprüfungskanzlei.