Elgar Tax Law and Practice series

Series editor: Werner Haslehner, holds the ATOZ Chair for European and International Taxation, Faculty of Law, Economics and Finance, University of Luxembourg, Luxembourg and Xavier Oberson, Partner, Oberson Abels and Professor of Law, University of Geneva, Switzerland

The Elgar Tax Law and Practice series is a library of works by leading practitioners and scholars covering discrete areas of law in the field of Taxation. The titles in the series are analytical in approach, highlighting and unpicking the legal issues that are most critical and relevant to practice. Designed to be detailed, focused reference works, the books in this series aim to offer an authoritative statement on the law and practice in key topics within the field, such as Value Added Tax, Exchange of Information, and International Tax Treaties.