The Entrepreneurship Concept in a European Comparative Law Perspective

Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom. The author spares no detail in his examination, explaining such important elements and distinctions as the following: In the course if this rigorous analysis, the author identifies the domestic tax provisions that hamper the full establishment of the single market envisioned by the EC Treaty. The lasting importance of this invaluable book cannot be overestimated. For taxation professionals and scholars — in Europe of course, but in other countries too — it will open new vistas of understanding, thought, and policy.