Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.

• Introduction; 1. Argentina; 2. Australia; 3. Austria; 4. Belgium; 5. Brazil; 6. Canada; 7. Chile; 8. China; 9. Colombia; 10. Croatia; 11. Czech Republic; 12. Estonia; 13. Finland; 14. France; 15. Germany; 16. Hong Kong; 17. Hungary; 18. India; 19. Italy; 20. Lebanon; 21. Liechtenstein; 22. The Netherlands; 23. New Zealand; 24. Norway; 25. Peru; 26. Poland; 27. Portugal; 28. Romania; 29. Russian Federation; 30. Serbia; 31. Slovakia; 32. Slovenia; 33. Spain; 34. Sweden; 35. Uganda; 36. The United Kingdom; 37. USA.

Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.

• Introduction; 1. Argentina; 2. Australia; 3. Austria; 4. Belgium; 5. Brazil; 6. Canada; 7. Chile; 8. China; 9. Colombia; 10. Croatia; 11. Czech Republic; 12. Estonia; 13. Finland; 14. France; 15. Germany; 16. Hong Kong; 17. Hungary; 18. India; 19. Italy; 20. Lebanon; 21. Liechtenstein; 22. The Netherlands; 23. New Zealand; 24. Norway; 25. Peru; 26. Poland; 27. Portugal; 28. Romania; 29. Russian Federation; 30. Serbia; 31. Slovakia; 32. Slovenia; 33. Spain; 34. Sweden; 35. Uganda; 36. The United Kingdom; 37. USA.

Michael Lang is Head of the Institute for Austrian and International Tax Law and Academic Director of the LLM Program in International Tax Law at WU (Vienna University of Economics and Business), Austria. Pasquale Pistone holds the Ad Personam Jean Monnet Chair on European tax law and policy at WU (Vienna University of Economics and Business). He also is Associate Professor of Tax Law at the University of Salerno, Italy. Josef Schuch is a professor of tax law at WU (Vienna University of Economics and Business) and a partner of Deloitte Austria. Claus Staringer is a professor of tax law at WU (Vienna University of Economics and Business) and a principal consultant with the law firm Freshfields Bruckhaus Deringer.

• Introduction; 1. Argentina; 2. Australia; 3. Austria; 4. Belgium; 5. Brazil; 6. Canada; 7. Chile; 8. China; 9. Colombia; 10. Croatia; 11. Czech Republic; 12. Estonia; 13. Finland; 14. France; 15. Germany; 16. Hong Kong; 17. Hungary; 18. India; 19. Italy; 20. Lebanon; 21. Liechtenstein; 22. The Netherlands; 23. New Zealand; 24. Norway; 25. Peru; 26. Poland; 27. Portugal; 28. Romania; 29. Russian Federation; 30. Serbia; 31. Slovakia; 32. Slovenia; 33. Spain; 34. Sweden; 35. Uganda; 36. The United Kingdom; 37. USA.