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Taxation in the BE-NE-Lux countries – a comparative analysis

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  • Additional Information
    • Contributors:
      Universidad Carlos III de Madrid; Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI)
    • Publication Date:
      2019
    • Collection:
      University of Luxembourg: ORBilu - Open Repository and Bibliography
    • Abstract:
      The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national (Luxembourg), regional (relations with traditional partners – Belgium and the Netherlands but also Germany and France), European (ECSC, EEC and EU) and international (OECD, GATT/WTO) – in the second half of the 20th century. The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international regulation). The time frame stretches from the end of the war (1944) to the Maastricht Treaty (1992).
    • Relation:
      https://councilforeuropeanstudies.org/conferences/past-conferences/26th-international-conference/; https://orbilu.uni.lu/handle/10993/43446; info:hdl:10993/43446; https://orbilu.uni.lu/bitstream/10993/43446/1/2019.06.20_CES%20Conference_Fiscolux_ElenaDanescuC2DH_PP_EN.pdf
    • Online Access:
      https://orbilu.uni.lu/handle/10993/43446
      https://orbilu.uni.lu/bitstream/10993/43446/1/2019.06.20_CES%20Conference_Fiscolux_ElenaDanescuC2DH_PP_EN.pdf
    • Rights:
      open access ; http://purl.org/coar/access_right/c_abf2 ; info:eu-repo/semantics/openAccess
    • Accession Number:
      edsbas.3C70A796