Tax and Legal Aspects of EC Harmonisation

This book aims to provide a complete overview of the fiscal aspects in connection with the increasing economic and monetary integration within the European Community.The harmonization of both indirect and direct taxes is discusses in-dept while relevant historical developments are also highlighted. Attention is paid to the harmonization process in a number of areas that interface with tax law, parts of corporate law and the law of annual statements of accounts.This book is certain to provide the reader with a thorough insight into the current and future developments of the harmonization processes being implemented in fiscal and related areas.