| ISSUE 1 |
| 'Thank you and farewell: ‘Il n’y a pas de métier plus difficile que celui de bien remercier’', Frans Vanistendael, Issue 1, pp. 2–3 | |
| 'ECJ should not unbundle integrated tax systems!', Eric C.C.M. Kemmeren, Issue 1, pp. 4–11 | |
| 'Designing an anti-treaty shopping provision: an alternative approach', Arnaud de Graaf, Issue 1, pp. 12–23 | |
| 'When do dealings in shares fall within the scope of VAT?', Rita de la Feria, Issue 1, pp. 24–40 | |
| 'Case Law', Issue 1, pp. 41–48 | |
ISSUE 2 |
| 'European cooperation after fifty years', Henk van Arendonk, Issue 2, pp. 50–51 | |
| 'Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?', Frans Vanistendael, Issue 2, pp. 52–66 | |
| 'ECJ case law on cross–border dividend taxation – recent developments', Michael Lang, Issue 2, pp. 67–77 | |
| 'The new rules on the place of supply of services in European VAT', Ad van Doesum, Herman van Kesteren, Gert-Jan van Norden, Irene Reiniers, Issue 2, pp. 78–89 | |
| 'Tribute to an icon of European and international taxation', Mathieu Isenbaert, Issue 2, pp. 90–94 | |
| 'THE NETHERLANDS', Dennis Weber, Alexander Fortuin, Issue 2, pp. 95–95 | |
| 'HMRC REVISED DRAFT GUIDANCE ON CONTROLLED FOREIGN COMPANIES RULES', Mark Persoff, Issue 2, pp. 96–96 | |
ISSUE 3 |
| 'An optional and competitive common consolidated corporate tax base – a comprehensive measure towards a better functioning internal market', Krister Andersson, Issue 3, pp. 98–99 | |
| 'Formula One. The race to find a common formula to apportion the EU tax base', Joann Martens Weiner, Issue 3, pp. 100–110 | |
| 'Tax on earnings before interest and taxes instead of profit – fair, simple and competitive: a conceivable initiative of EU Member States for a common consolidated corporate tax base', Lorenz Jarass, Gustav M. Obermair, Issue 3, pp. 111–117 | |
| 'Exemption method for PEs and (major) shareholdings best services: the CCCTB and the internal markets concerned', Eric C.C.M. Kemmeren, Issue 3, pp. 118–136 | |
| 'Common Consolidated Corporate Tax Base – the possible content of Community Law provisions', Katharina Kubik, Christian Massoner, Issue 3, pp. 137–141 | |
| 'Some observations on the 2007 communication from the Commission: ‘The application of anti–abuse measures in the area of direct taxation within the EU and in relation to third countries’', Luc De Broe, Issue 3, pp. 142–148 | |
| 'Case Law: Finland', Janne Juusela, Issue 3, pp. 149–149 | |
| 'Case Law: The Netherlands', Dennis Weber, Alexander Fortuin, Issue 3, pp. 149–153 | |
ISSUE 4 |
| 'After repeal of Article 293 EC Treaty under the Lisbon Treaty: the EU objective of eliminating double taxation can be applied more widely', Eric C.C.M. Kemmeren, Issue 4, pp. 156–158 | |
| 'CCCTB and the Financial Sector', Vieri Ceriani, Issue 4, pp. 159–168 | |
| 'Administrative issues and CCCTB', Ernst Czakert, Issue 4, pp. 169–172 | |
| 'Cross–border transfer of losses, the ECJ does not agree with Advocate General Sharpston', Christian Wimpissinger, Issue 4, pp. 173–181 | |
| 'Company Tax Reform in the European Union by Dr. Joann Martens–Weiner (Springer Science & Business Media, Inc. 2006)', Howard M. Liebman, Issue 4, pp. 182–186 | |
| 'UK', Mark Persoff, Issue 4, pp. 187–187 | |
| 'UK', Mark Persoff, Issue 4, pp. 188–192 | |
ISSUE 5 |
| 'Proposed new EU rules on reduced VAT rates', Han Kogels, Issue 5, pp. 194–196 | |
| 'Cross–border direct tax issues of investment funds from the perspective of European law', António Calisto Pato, Issue 5, pp. 197–220 | |
| 'The Kredietbank Luxembourg and the Liechtenstein tax affairs: notes on the balance between the exchange of information between states and the protection of fundamental rights', T. A. van Kampen, L. J. de Rijke, Issue 5, pp. 221–232 | |
| 'Neutrality of VAT for taxable persons: a new approach in European VAT?', Oskar Henkow, Issue 5, pp. 233–240 | |
| 'Case Law', Issue 5, pp. 241–246 | |
ISSUE 6 |
| 'Non–discrimination article in OECD Model Convention needs fundamental review', Philippe Hinnekens, Issue 6, pp. 248–249 | |
| 'Outbound establishment revisited in Cartesio', Daniel Deak, Issue 6, pp. 250–258 | |
| 'Freedom of establishment tax jurisprudence: Avoir Fiscal re–visited', Tom O’Shea, Issue 6, pp. 259–275 | |
| 'Tax selectivity in State aid review: a debatable case practice', Claire Micheau, Issue 6, pp. 276–284 | |
| 'Appointment of fiscal representative:Portugal in breach with EC law?', Diogo Ortigâo Ramo, Bruno Aniceto da Silva, Issue 6, pp. 285–288 | |
| 'Case Law', Issue 6, pp. 289–294 | |
You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »