EC Tax Review

Volume 7 (1998)

 ISSUE 1
pdf 'The climate is changing', Mario Monti, Issue 1, pp. 2–3 info
pdf 'Capital movements and taxation in the EC', Martine Peters, Issue 1, pp. 4–12 info
pdf 'EC law and national rules on direct taxation: a phoney war?', Paul Farmer, Issue 1, pp. 13–29 info
pdf 'EC law requires multilateral tax treaty', Josef Schuch, Issue 1, pp. 29–37 info
pdf 'Post-Denkavit changes in the Luxembourg tax legislation: the new parent-subsidiary rules', Jean Schaffner, Gilles Dusemon, Issue 1, pp. 37–44 info
pdf 'Submissions to the European Court on parallel national (tax) laws', Erik Werlauff, Issue 1, pp. 44–48 info
pdf 'Case Law', Luk Vandenberghe, Caroline Docclo, Dennis M. Weber, F. Alfredo Garcia Prats, Peter Elliott, Issue 1, pp. 49–62 info
pdf 'Legislation', Bettina Winnen, Piergiorgio Valente, Marco Magenta, Dennis M. Weber, Ana Paula Dourado, F. Alfredo Garcia Prats, Issue 1, pp. 63–67 info
pdf 'Recent Publications', Issue 1, pp. 68–69 info
 
ISSUE 2
pdf 'After the euro corporation tax harmonization?', H. Onno Ruding, Issue 2, pp. 72–73 info
pdf 'Redistribution of tax law-making power in EMU?', Frans Vanistendael, Issue 2, pp. 74–79 info
pdf 'The euro: taxatlon policy and practical tax implications', Leo Stevens, Wim van der Beek, Ruud A. Sommerhalder, Issue 2, pp. 80–94 info
pdf 'Flous of capital between the EU and third countries and the consequences of disharmony in European international tax law', John F. Avery Jones, Issue 2, pp. 95–106 info
pdf 'Changeover to euro: does it affect the countries associated with the EU?', Daniel Deak, Issue 2, pp. 106–112 info
pdf 'Introduction of the euro: Belgian tax aspects', Jean-Pierre Lagae, Issue 2, pp. 113–121 info
pdf 'EMU and the financial sector', Wim Duisenberg, Issue 2, pp. 122–127 info
pdf 'EMU and the handover of tax-raising powers', Bill Cash, Issue 2, pp. 128–128 info
pdf 'Yes to the euro, but watch out for challenges ahead', Willy De Clercq, Issue 2, pp. 129–130 info
pdf 'EMU at two speeds - the United Kingdom', Malcolm Gammie, Issue 2, pp. 131–132 info
pdf 'Case Law', Luk Vandenberghe, F. Alfredo Garcia Prats, Peter Elliott, Issue 2, pp. 133–140 info
pdf 'Legislation', Ollvler Delattre, Vincent Chaulin, Piergiorgio Valente, Dennis M. Weber, Issue 2, pp. 141–143 info
pdf 'Book Review', Luc Hinnekens, Issue 2, pp. 144–145 info
pdf 'Recent Publications', Issue 2, pp. 146–148 info
 
ISSUE 3
pdf 'Some observations regarding 'Gilly'', Klaus Vogel, Issue 3, pp. 150–150 info
pdf 'Tax policy in Europe', Willem Vermeend, Issue 3, pp. 151–159 info
pdf 'Taxatlon issues for the European company', Malcolm Gammie, Issue 3, pp. 159–170 info
pdf 'The impact of EU non-discrimination provisions in UK corporate tax law', J. David B. Oliver, Issue 3, pp. 170–175 info
pdf 'The potential impact of the EC non-discrimination principle on Spanish income taxation', F. Alfredo Garcia Prats, Issue 3, pp. 176–186 info
pdf 'The origin of goods muddle: For a defence of the Community importers', Christian Amand, Darragh Noone, Issue 3, pp. 187–200 info
pdf 'Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT', Ben J.M. Terra, Issue 3, pp. 201–209 info
pdf 'Simplification of the VAT refund procedure and the limitation to the tax deduction', Issue 3, pp. 210–212 info
pdf 'Proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims', Issue 3, pp. 212–213 info
pdf 'Electronic commerce and VAT', Donato Raponi, Issue 3, pp. 213–213 info
pdf 'Case Law', Luk Vandenberghe, Bettina Winnen, Dennis M. Weber, Peter Elliot, Issue 3, pp. 214–224 info
pdf 'Recent Publications', Issue 3, pp. 225–225 info
 
ISSUE 4
pdf 'Tax harmonization - a focal point for the Austrian EU presidency', Rudolf Edlinger, Issue 4, pp. 228–228 info
pdf 'The imputation systems and cross-border dividends - the need for new solutions', Sven-Olof Lodin, Issue 4, pp. 229–238 info
pdf 'Impact of the freedom of establishment on tax law', Gianluigi Bizioli, Issue 4, pp. 239–247 info
pdf 'Different interpretations of the European Tax Arbitration Convention', Luc Hinnekens, Issue 4, pp. 247–257 info
pdf 'Avoidance of international double taxation: Community or joint policy?', Arnaud de Graaf, Issue 4, pp. 258–276 info
pdf 'The notification obligation of Directive 83/189/EEC in the field of direct and indirect taxation', Dennis M. Weber, Issue 4, pp. 276–285 info
pdf 'Case Law', Luk Vandenberghe, Dominique Berlin, Vincent Chaulin, Bettina Winnen, Peter Elliott, Issue 4, pp. 286–295 info
pdf 'Legislation', Dominique Berlin, Vincent Chaulin, Marco Magenta, Piergiorgio Valente, Issue 4, pp. 296–297 info
pdf 'Recent Publications', Issue 4, pp. 298–299 info

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