Edited by Werner Haslehner, ATOZ Chair for European and International Tax Law, University of Luxembourg, Luxembourg, Timothy Lyons KC, Barrister at 39 Essex Chambers, London, UK, Katerina Pantazatou, Associate Professor of Tax Law, University of Luxembourg, Luxembourg, Georg Kofler, Professor of International Tax Law and Alexander Rust, Professor of Tax Law, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Austria