European taxation

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  Año 2018, Vol. 58, Número 1

  • Articles

    • Austria/Germany/European Union - Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat

      Bob Michel

      • Resumen

      págs. 2-13

      

    • International - Spirit of Tax Law and Tax (Non-)Compliance: Reflections on Form and Substance

      Piergiorgio Valente

      • Resumen

      págs. 14-21

      

    • International - A Collaborative Relationship in the Resolution of International Tax Disputes and Alternative Measures for Dispute Resolution in a Post-BEPS Era

      Gracia María Luchena Mozo

      • Resumen

      págs. 22-33

      

  • What's Going On In...

    • Cyprus - The Judicial System of Cyprus and Taxpayer Rights

      Yiannis Tsangaris

      • Resumen

      págs. 34-37

      

    • France - The French Anti-Abuse Rule Implementing the EU Parent-Subsidiary Directive (90/435) is Contrary to EU Law

      Luca Romanelli

      • Resumen

      págs. 38-41

      

    • Italy - The Principal Purpose Test and the Principle of Good Faith: Two Sides of the Same Coin?

      Stefano Morri, Stefano Guarino

      • Resumen

      págs. 42-44