Under the common denominator of ‘Multilevel Tax Governance’ and based on their specific expertise, 28 authors have made a contribution to the Liber Amicorum of Prof. Dr. Nicole PLETS as a tribute to her rich academic career.
Multilevel Tax Governance covers a wide range of topics. It refers, among other things, to the problem of the division of fiscal powers in a federal state structure, like Belgium, a subject to which Nicole PLETS has devoted numerous articles and also her doctoral thesis. During this academic session, four dimensions will be discussed that characterize Multilevel Tax Governance:
1. The Financing dimension
2. The European law dimension
3. The Dimension of “Sustainable Tax Governance” and
4. The Legal Technical dimension.
