Kecső Gábor (ed.): International and European Taxation

Kecső Gábor (ed.): International and European Taxation

This textbook covers selected topics from the International and European taxation Master's course run by the Eötvös Loránd University Faculty of Law. Its content is representative of the breadth and depth of the programme. The book contains twelve chapters on three broad themes, written by fourteen authors as an international cooperation between Italian, Belgian and Hungarian tax scholars and practitioners, involved in education. The legal sources of International and European taxation are quite globalised and therefore harmonised, although the globe and the old continent - even the European Union - is still fragmented to a certain degree. As expressed on the front-cover of the book, this kind of cooperation aims to build bridges over which students, lecturers and their thoughts can cross borders without barriers. The chapters complement the lectures given in the classroom with up-to-date information and further references and case law. This makes the learning process of the students even easier and the education activity of our teaching team even more visible.

Part One: Beyond Taxation

Chapter I: Economic Analyses of International Taxation. Theories, Hungarian Perspectives and the Latest Developments in International Taxation (Nobilis, Benedek)

Chapter II: Tax Evasion, Anti-avoidance Measures pre- and post-COVID Epidemic (Lakatos, Mária)

Chapter III: The Budget of the European Union (Kecső, Gábor)

Part Two: International Taxation

Chapter I: Taxation of Employees’ Global Mobility (Arányi, Attila)

Chapter II: Transfer Pricing after BEPS. Global and Hungarian Trends (Csikós-Bouzoraa, Katalin – Horváth, Fanni – Luczó, Gábor)

Chapter III: Non-discrimination, Mutual Agreement Procedures and Exchange of Information (Bammens, Niels)

Chapter IV: An Overview of the Fight against Base Erosion and Profit Shifting. BEPS and the MLI (Csabai, Róbert)

Part Three: European Taxation

Chapter I: Concepts of the European VAT System (Greggi, Marco)

Chapter II: VAT in Practice, as Forged by the Interaction between EU and National Legislation (Darák, Péter)

Chapter III: VAT in the Age of the Digital Economy (Szatmári, Zsolt)

Chapter IV: Fiscal State Aid Law. A Compass to the Case Law of the Court of Justice of the EU (Papp , Mónika)

Chapter V: Administrative Cooperation in the European Union (Debelva, Filip)