Introduction

Abstract

In the wake of the financial crisis and the ensuing fiscal crisis, international organizations, as well as the EU and its Member States reacted by putting forth new tax policy regulations at the national and international level. These innovations constitute a significant change, in tax policy and for the EU fiscal regime. In this chapter, the editors give an overview of the context and process that gave rise to the boom in regulations in recent years. All chapters in the book are outlined in the context of the tax ecosystem. This setting remains as a guideline throughout the analyses of global policies in the book.