Increasing Direct Tax Harmonization and the Role of Tax-Relevant Economic Guarantees in Primary EU Lawa Reflection on a (yet to be Formed) Trend

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Moritz Scherleitner
DOI: 10.2139/ssrn.6274520
Cited by: 0

Fields of Study & Subjects

Taxation and Legal Issues European and International Law Studies EU Law and Policy Analysis

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint