EC tax review

• 

  Año 2016, Vol. 25, Número 5-6

  • Articles

    • Tax Policy: Trends in the Allocation of Powers Between the Union and Its Member States

      Hanno Kube, Ekkehart Reimer, Christoph Spengel

      • Resumen

      págs. 247-261

      

    • The Impact of European Union Law on the Interaction of Members States’ Sovereign Powers in the Policy Fields of Social Protection and Personal Income Tax Benefits

      Bruno Peeters, Herwing Verschueren

      • Resumen

      págs. 262-276

      

    • Harmonization and Coordination of Corporate Taxes in the European Union

      Carlo Garbarino

      • Resumen

      págs. 277-295

      

    • Tax Sovereignty, Tax Competition and the Base Erosion and Profit Shifting Concept of Permanent Establishment

      Antonio Carlos dos Santos, Cidália M. Mota Lopes

      • Resumen

      págs. 296-311

      

    • Do State Aid Rules Still Allow European Union Member States to Claim Fiscal Sovereignty?

      Raymond H.C. Luja

      • Resumen

      págs. 312-324

      

    • Tax Transparency in the European Union Regarding Country by Country Reporting (BEPS Action 13)

      Roman Seer, Anna Lena Wilms

      • Resumen

      págs. 325-334

      

    • BEPS Action 16: The Taxpayers’ Right to an Effective Legal Remedy Under European Law in Cross-Border Situations

      Philip Baker, Pasquale Pistone

      • Resumen

      págs. 335-345

      

    • Customs Valuation and Transfer Pricing: ICC proposals

      Jean-Marie Salva

      • Resumen

      págs. 346-351