EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: WU (Vienna University of Economics and Business) in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Universite Paris-I Pantheon-Sorbonne in France, Universitat Osnabruck in Germany, Libera Universita Internazionale degli Studi Sociali in Rome (and Universita degli Studi di Bologna for the research part) in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfi eld College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America."