Gross Withholding Taxes: Is the Court of Justice of the European Union Back on Track with Regard to Deductible Expenses?
Eric Kemmeren
págs. 2-9
International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States
Anne van de Vijver
págs. 10-22
Analysing the European Commission’s Final Decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Franklin Cachia
págs. 23-35
Fixed Establishments in European Value Added Tax: Base Erosion and Profit Shifting’s Side Effects?
Madeleine Merkx
págs. 36-44
Taxes, Duties, Levies and Charges as Part of the Taxable Amount for Value Added Tax
Ad van Doesum, Herman van Kesteren
págs. 45-58
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