In return for the outstanding service rendered over many years by Frans Vanistendael, forty-five of the world's notable taxation experts have prepared a festschrift in his honour. As scholar, teacher, advisor, and administrator, Professor Vanistendael (now emeritus) has played a role of great importance in the growth of our knowledge of taxation, and particularly in the development of EC taxation law. Although discussion of the vital issues clustered around European taxation predominate in these thousand pages, many of the essays deal incisively with other areas of the field where Professor Vanistendael has left his mark, such as international tax systems, VAT theory, and cross-border tax arrangements. The authors include scholars, jurists, and leading taxation officials from a number of jurisdictions and international organisations, all of whom share gladly in this incomparable publishing venture. Their offering is a true tribute.