Article: The European Union: eastern enlargement and taxation.

Introduction

It is quite common to talk about Europe, the European Union, Western Europe, Central and Eastern Europe, and South-Eastern Europe. However, it is not quite clear what most of these terms mean. The exception is the European Union, which is not a geographical notion but a well-defined political concept resulting from its membership of 25 countries (as of May 1, 2004). The other terms--Europe, Western Europe, Central and Eastern Europe, and South-Eastern Europe--are geographic rather than political in character and are less clear than they seem at first sight. For example, Israeli and Turkish football clubs participate in European soccer competitions. ...

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