The need and scope for coordination of tax policies in the European Union

This article summarizes the discussions at Seminar F (The need and scope for coordination of tax policies in the European Union) at the 2006 IFA Congress in Amsterdam. The article first gives some introductory remarks and then considers two case studies - one pertaining to cross-border losses and the other to exit taxes. In each case study, the article gives the legal background, the facts of the case and issues presented, and a summary of the panel discussion.