The vagueness of tax fairness: A discursive analysis of the commission’s ‘fair tax agenda’

Unless treaties are read in very liberal terms, the European Union (EU) is not competent for defining the construct of a fair tax system and determining who should pay taxes and in which proportion within the EuropeanUnion.Yet, the European Commission has increasingly been using references to tax fa...

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Bibliographic Details
Main Author: Pirlot, A
Format: Journal article
Language:English
Published: Kluwer Law International 2020