EC tax review

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  Año 2014, Vol. 23, Número 5

  • A Lot Ado About Reduced VAT Rates

    Han Kogels

    págs. 244-246

    

  • Overview of New Paths and Patters in EU Tax Development with Focus on EU Soft Law and External Factors (Part 1)

    Luc Hinnekens

    págs. 247-257

    

  • Compatibility of IP Box Regimes with EU State Aid Rules and Code of Conduct

    Joris Luts

    págs. 258-283

    

  • Recovery Assistance in the EU: Evaluation of Directive 2010/24/EU: Time for an Update?

    Ilse de Troyer

    págs. 284-292

    

  • The Avoidance of Double Non-taxation in Double Tax Treaty Law: A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission

    Christoph Marchgraber

    págs. 293-301

    

  • OCTs: All Roads Lead to Rome!

    Jasper Korving

    págs. 303-308