Tax Law - Research Guide
Taxes are what we pay for civilized society
- Oliver Wendell Holmes Jr.
Taxes are an important ingredient for a functioning society. They provide governments (local, provincial, national, international) with the income to pay civil servants, initiate (civil/economic/military) projects and, basically, keep a country "running".
There are many types of taxes; taxes on income and property, on (economic) activities, on the use of public services and assets. All these taxes have their own rules and regulations and these result in the need for fiscal specialists; they are often expected to know how to deal with <insert tax regulation here> or to do research on specific tax issues.
The specialist also has to deal with the global digital economy, resulting in increasingly complex financial and fiscal issues; dual taxation, tax havens, treaties and agreements, flags of convenience, the potential list of subjects is long.
This tax law guide is to provide students and specialists at Erasmus University Rotterdam with an overview of the (Dutch and International) information sources at the Erasmus University Library and the Sanders Law Library.