ISSUE 1
'Are we Heading towards an Internal Market without Dividend Withholding Tax but with Interest and Royalty Withholding Tax? Some Observations on Advocate General’s Kokott Opinion in Truck Center', Luc de Broe, Issue 1, pp. 2–3
'Renneberg Endangers the Double Tax Convention System or Can a Second Round Bring Recovery?', Eric C.C.M. Kemmeren, Issue 1, pp. 4–15
'Ex officio Application of EC Law by National Courts of Law in Tax Cases, Discretionary Authority or an Obligation?', J.J. van Dam, J.A.R. van Eijsden, Issue 1, pp. 16–28
'Treatment of Losses in an EU Corporate Tax Group: Ending a Series of Unfortunate Events', Adrianto Dwi Nugroho, Issue 1, pp. 29–46
'Austria', Georg Kofler, Issue 1, pp. 47–47
'United Kingdom', Robin Brown, Mark Persoff, Issue 1, pp. 48–48

ISSUE 2
'European Guidelines for Federal Member States Granting Fiscal Competences c.q. Tax Autonomy to Sub-national Authorities', Prof. Dr. Bruno Peeters, Issue 2, pp. 50–52
'The Lessons of Orange European Smallcap Fund', Thomas Spaas, An Weyn, Issue 2, pp. 53–66
'The Gibraltar Judgment and the Point on Selectivity in Fiscal Aids', Pierpaolo Rossi–Maccanico, Issue 2, pp. 67–75
'Deduction for Export Activities in Spain’s Corporation Tax: Present and Future', Francisco J. Magraner Moreno, Issue 2, pp. 76–83
'Regional Participation in the EU Decision–Making Procedure: A Review of the Spanish Experience', María Amparo Grau Ruiz, Issue 2, pp. 84–88
'The Netherlands, UK', Dennis Weber, Alexander Fortuin, Mark Persoff, Issue 2, pp. 89–92
'United Kingdom', Mark Persoff, Issue 2, pp. 93–94

ISSUE 3
'The European Court of Justice and National Courts', Henk van Arendonk, Issue 3, pp. 96–97
'Recent Case Law of the ECJ in Direct Taxation: Trends, Tensions, and Contradictions', Michael Lang, Issue 3, pp. 98–113
'EC Law and Investment Funds: The Aberdeen Case', António Calisto Pato, Priscila Goes Seize, Issue 3, pp. 114–121
'The Papillon Case: A First Step Toward a New Era in European Tax Treatment of Groups?', Pierre-Henri Durand, Yves Rutschmann, Issue 3, pp. 122–130
'Truck Center Belgian Withholding Tax on Interest Payments to Non-resident Companies Does Not Violate EC Law: A Critical Look at the ECJ’s Judgment in Truck Center', Luc De Broe, Niels Bammens, Issue 3, pp. 131–137
'The Netherlands, UK', Dennis Weber, Mark Persoff, Issue 3, pp. 138–140
'United Kingdom', Mark Persoff, Issue 3, pp. 141–142

ISSUE 4
'Anti-abuse in the Field of Taxation: Is There One Overall Concept?', Ben Kiekebeld, Issue 4, pp. 144–145
'ECJ Rules on Compatibility of Belgian Participation Exemption Regime with EC Parent-Subsidiary Directive', Bruno Peeters, Anne Van de Vijver, Issue 4, pp. 146–156
'Interaction between the Interpretation of the Non-discrimination Provisions in Tax Treaties and in the EC Treaty: An Apparent Rather than Real Conflict', Bruno Garrido, Issue 4, pp. 157–178
'Are There Reasons to Convert Reverse Discrimination into a Prohibited Measure?', Daniela Garcia, Issue 4, pp. 179–191
'German and Austrian VAT Proposals to Combat Carousel Fraud', Sijbren Cnossen, Issue 4, pp. 192–197
'The Netherlands, UK', Dennis Weber, Alexander Fortuin, Mark Persoff, Issue 4, pp. 198–204
'United Kingdom', Mark Persoff, Issue 4, pp. 205–206

ISSUE 5
'Financial Crisis, Business Restructuring and the OECD Discussion Draft', Krister Andersson, Issue 5, pp. 208–210
'A European Perspective on Tax Recovery in Cross-Border Situations', Ilse De Troyer, Issue 5, pp. 211–220
'European Commission Competence in Reviewing Direct Business Tax Measures', Pierpaolo Rossi-Maccanico, Issue 5, pp. 221–235
'Are LOB Provisions in Double Tax Conventions Contrary to EC Treaty Freedoms?', Eric Osterweil, Issue 5, pp. 236–248
'Germany, The Netherlands', Marcus Sauer, Veit Jung, Dennis Weber, Alexander Fortuin, Issue 5, pp. 249–251
'United Kingdom, Italy, Finland', Mark Persoff, Carla Calcagnile, Janne Juusela, Issue 5, pp. 252–257

ISSUE 6
'Free Movement of Capital between EU Member States and Third Countries: How Far Has the Door Been Closed?', Prof. Dr Axel Cordewener, Issue 6, pp. 260–263
'The Contemporary Meaning of ‘Sovereignty’ in the Supranational Context of the EC as Applied to the Income Tax Case Law of the ECJ', Dr Mathieu Isenbaert, Issue 6, pp. 264–278
'Limiting Benefit Shopping: Use and Abuse of EC Law', Maikel Evers, Dr Arnaud de Graaf, Issue 6, pp. 279–298
'EU VAT Grouping from a Comparative Tax Law Perspective', Dr Kenneth Vyncke, Issue 6, pp. 299–309
'Austria, The Netherlands', Georg Kofler, Dennis Weber, Alexander Fortuin, Issue 6, pp. 310–311
'Austria, United Kingdom', Georg Kofler, Mark Persoff, Issue 6, pp. 312–317

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »