Suchergebnisse

This book focuses on the pace of financial integration in the EU with special emphasis on the new EU Member States and investigates their progress in comparison with 'old' EU countries. The book is the first of its kind to include and evaluate the effects of the global financial crisis on the process of EU financial integration.

The purpose of this paper is threefold: First, to note an unspoken, but obvious fact. The European Union is a living organism that functions with relative success at several levels: legal, economic and monetary in particular. Second, the threat to the EU is from its very success, a desire to overreach natural and functional boundaries by including nation-states with profoundly different structures and goals. Third, this paper seeks to awaken the policy making bodies in North America to the emergence of regional force in most of Europe that is by varying degrees complementary to US interests and at the same time competitive to the present notion of hegemony. The EU along with the US illustrates the power of bipolarity in the West. The issue of Turkish entrance indicates the limitations of such a condition. Adapted from the source document.

This book focuses on the status quo of European tax integration, combining law, policy and politics. Good policy should identify and address problems when they arise, achieving suitable solutions that law implements. Within the European Union, this relation is malfunctioning or entirely missing in direct tax matters. Positive tax integration in the European Union has mostly failed to transform supranational policy goals into actual measures of harmonization and coordination, except for the recent reaction to tax avoidance. The topical studies contained in this book hold that without a proper action that removes cross-border tax obstacles, positive tax integration shifts away from its original goals. Furthermore, such a scenario leaves the bulk of European tax integration in the hands of the limits established by negative tax integration, with little room for developing a structured policy in the interest of the European Union. This peer-reviewed publication aims to stimulate debate among scholars, decision-makers, practitioners, politicians and interpreters of European international tax law, with a view to bringing European tax integration back on the right track