1: Introduction
2: Development of Tax Harmonisation in the Community
Part I: Indirect Taxation and VAT
3: The Tax Provisions of the Treaty: Article 90-93
4: Basic Principles and Scope of the Common system of Value Added Tax
5: Place of Supply and International Transactions
6: Domestic Exemptions
7: The Right of Deduction
8: Payment of Tax, Rates, and Administration
9: Special Schemes and Derogating Measures
10: Excise Duties and Similar Taxes
11: Capital Duty
Part II: Direct Taxation
12: Introduction to Company Taxation in an International Context
13: The Parent-Subsidiary Directive
14: The Merger Directive
15: The Interest and Royalties Directive
16: Proposals for Further Legislation on Company Taxation
17: The Arbitration Convention
18: The Prohibition of Discrimination and the Fundamental Freedoms: Their Impact in the Sphere of Direct Taxation
19: State Aid
20: Unfair Tax Competition
21: Remedies for Unlawful Taxation
Conclusion
22: Conclusions and Prospects
