" Determined to lay the foundations of an ever closer union among the peo-ples of Europe",
Belgium, France, Germany, Italy, Luxembourg, and the Netherlands signed the Treaty of …

This book is intended as a textbook for students reading tax law or EC law. It offers a
systematic survey of the tax implications of the EC Treaty and of European integration and of …

In this paper, I put forward four theses and one coda. The theses can be summarized as
follows: Thesis one (section B): Five crises, not one. The European Union is not undergoing …

SEVERAL prominent public corporations have recently embraced a noteworthy (and
newsworthy) type of transaction known as a" tax inversion." In a typical inversion, a US …

This Article examines the impact of increased corporate mobility on corporate lawmaking in
the European Union (EU). More specifically, what is the answer to a simple question: has the …

This article acknowledges that the BEPS concerns facing developing countries (such as
those in Africa), may not necessarily be the same as those facing developed countries. Part …

The" race to the top/race to the bottom" debate about competition for corporate charters has
gone global. What had been largely a US debate about charter competition among the …

Tax havens and tax flight have lately received increasing attention, while interest toward
multilateral trade policies has somewhat diminished. We argue that more attention needs to …

This Article documents and analyzes a powerful form of regulatory competitioncompetition
for investments-that has transformed national corporate laws in the European Union in …

In this paper it is argued that the restructuring following the stiffer competition stemming from
increased global integration will trigger a race between countries to attract inward foreign …