Indirect taxation calls for a high degree of harmonization as it affects the free movement of goods and services. This is not the case for direct taxation which is why the treaty establishing the european community ec treaty does not make specific provision for the alignment of direct taxation. Some aspects of direct taxation do not need to be harmonized or coordinated and are left entirely to the discretion of the member states. The situation is somewhat different when direct taxation has an impact on the four freedoms enshrined in the ec treaty free movement of goods persons services and capital and the right of establishment of persons and businesses. National taxation systems must respect these four fundamental freedoms. However direct taxation systems have never been harmonized in the community. This area of european taxation is still rather unclear and rife with open questions. Consequently the expert analysis offered in this book will be of significant interest to many international tax practitioners and academics. Among the areas addressed by this work are the following: the direct impact of article 56 ec treaty right of establishment in the relations with third states the indirect impact of the fundamental freedoms in the relations with third states fundamental freedoms in relation to eea states under the eea agreement agreements between switzerland and the european union the relations with other third states in the field of direct taxes the impact of secondary e...
