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