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European Association of Tax Law Professors

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Congress 2005

Caserta

National reports

Belgium
Brazil
France
Italy (1)
Italy (2)
Italy (3)
Italy (4)
Luxembourg
Netherlands
Sweden

Thematic reports

The concept of tax in EU member states
The concept of tax in EU law
M. Lang - "Taxes covered" - What is a "tax" according to Article 2 of the OECD Model?
J.E. Farrell - The concept of tax in the World Trade Organisation Agreements
K. van Raad - The concept of tax in the OECD Model

Miscellaneous

John Tiley's Preliminary discussion notes
Questions and overview of country responses