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This chapter provides an overview of the European UnionEuropean Union (EU) legal and regulatory structure as it applies to cross-border taxation. It provides a brief history of the efforts made by regulators, politicians and business, to understand the nature of the problems, the scope of the problems and proposals for solutions.

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Structure

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  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter provides an overview of the European UnionEuropean Union (EU) legal and regulatory structure as it applies to cross-border taxation. It provides a brief history of the efforts made by regulators, politicians and business, to understand the nature of the problems, the scope of the problems and proposals for solutions.