Viktoria Wöhrer

Whether students, international tax specialists or European law specialists: This handbook is a concise guide to gain basic knowledge of European tax law. In the eighth edition, the EU Global Minimum Tax Directive is covered in a separate chapter.

Whether student, international tax specialist or european law specialist: This handbook is a concise guide to gain basic knowledge of European tax law. The seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law.

With focus on the unique features of the UN Model Convention, this book is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.