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EC Tax Review

Volume 17 (2008)
 ISSUE 1
pdf '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 info
pdf 'ECJ should not unbundle integrated tax systems!', Eric C.C.M. Kemmeren, Issue 1, pp. 4–11 info
pdf 'Designing an anti-treaty shopping provision: an alternative approach', Arnaud de Graaf, Issue 1, pp. 12–23 info
pdf 'When do dealings in shares fall within the scope of VAT?', Rita de la Feria, Issue 1, pp. 24–40 info
pdf 'Case Law', Issue 1, pp. 41–48 info
 
ISSUE 2
pdf 'European cooperation after fifty years', Henk van Arendonk, Issue 2, pp. 50–51 info
pdf '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 info
pdf 'ECJ case law on cross–border dividend taxation – recent developments', Michael Lang, Issue 2, pp. 67–77 info
pdf '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 info
pdf 'Tribute to an icon of European and international taxation', Mathieu Isenbaert, Issue 2, pp. 90–94 info
pdf 'THE NETHERLANDS', Dennis Weber, Alexander Fortuin, Issue 2, pp. 95–95 info
pdf 'HMRC REVISED DRAFT GUIDANCE ON CONTROLLED FOREIGN COMPANIES RULES', Mark Persoff, Issue 2, pp. 96–96 info
 
ISSUE 3
pdf '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 info
pdf 'Formula One. The race to find a common formula to apportion the EU tax base', Joann Martens Weiner, Issue 3, pp. 100–110 info
pdf '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 info
pdf '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 info
pdf 'Common Consolidated Corporate Tax Base – the possible content of Community Law provisions', Katharina Kubik, Christian Massoner, Issue 3, pp. 137–141 info
pdf '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 info
pdf 'Case Law: Finland', Janne Juusela, Issue 3, pp. 149–149 info
pdf 'Case Law: The Netherlands', Dennis Weber, Alexander Fortuin, Issue 3, pp. 149–153 info
 
ISSUE 4
pdf '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 info
pdf 'CCCTB and the Financial Sector', Vieri Ceriani, Issue 4, pp. 159–168 info
pdf 'Administrative issues and CCCTB', Ernst Czakert, Issue 4, pp. 169–172 info
pdf 'Cross–border transfer of losses, the ECJ does not agree with Advocate General Sharpston', Christian Wimpissinger, Issue 4, pp. 173–181 info
pdf '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 info
pdf 'UK', Mark Persoff, Issue 4, pp. 187–187 info
pdf 'UK', Mark Persoff, Issue 4, pp. 188–192 info
 
ISSUE 5
pdf 'Proposed new EU rules on reduced VAT rates', Han Kogels, Issue 5, pp. 194–196 info
pdf 'Cross–border direct tax issues of investment funds from the perspective of European law', António Calisto Pato, Issue 5, pp. 197–220 info
pdf '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 info
pdf 'Neutrality of VAT for taxable persons: a new approach in European VAT?', Oskar Henkow, Issue 5, pp. 233–240 info
pdf 'Case Law', Issue 5, pp. 241–246 info
 
ISSUE 6
pdf 'Non–discrimination article in OECD Model Convention needs fundamental review', Philippe Hinnekens, Issue 6, pp. 248–249 info
pdf 'Outbound establishment revisited in Cartesio', Daniel Deak, Issue 6, pp. 250–258 info
pdf 'Freedom of establishment tax jurisprudence: Avoir Fiscal re–visited', Tom O’Shea, Issue 6, pp. 259–275 info
pdf 'Tax selectivity in State aid review: a debatable case practice', Claire Micheau, Issue 6, pp. 276–284 info
pdf 'Appointment of fiscal representative:Portugal in breach with EC law?', Diogo Ortigâo Ramo, Bruno Aniceto da Silva, Issue 6, pp. 285–288 info
pdf 'Case Law', Issue 6, pp. 289–294 info

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