New trends in European and international tax law

In his lecture held at D-A-CH the tax congress on 28 March 2003 in Vienna, Prof. Albert J. Rädler gave an overview of new trends in European and international tax law that are evident in the course of Europeanisation and globalisation. In particular he dealt with the impact of cross-border markets on corporation tax, income tax and VAT. He also pointed to developments in double taxation agreements and discussed the economic results from using IAS accounting for taxation.