Introduction to Comparative Tax Law

A cura di Claudio Sacchetto, Marco Barassi

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Comparative tax law is frequently applied by practitioners and scholars.But very few people deeply thought about the method of comparative tax law, until now.
A good knowledge of the method to be applied is the premise to reach valid results in comparative tax law.
The book gathers the reports presented during a seminar at the University of Bergamo the 4th May 2007, within the Phd. Programme in “Diritto pubblico e tributario nella dimensione europea”. The purpose of this book is to enlarge the knowledge of comparative tax law and its method.
This is the aim of professor Mössner's report which deals with the reasons to compare tax law and the method to apply when comparing tax law.The general report of professor. Mössner is followed by the Phd candidates' reports that are examples of comparison applied to different subjects.
The book is completed with an introduction by professor Claudio Sacchetto and conclusions by professor Marco Barassi.