EC tax review

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  Año 2016, Vol. 25, Número 1

  • Tough measures needed to reform tax on corporate profits

    Pierre Moscovici

    págs. 2-3

    

  • A common GAAR to protect the harmonized corporate tax base: more chaos in the labyrinth

    María Silvia Velarde Aramayo

    págs. 4-17

    

  • The application of european tonnage tax regimes on (offshore) service vessels: towards a (new) level playing field?

    Chantal van der Linden, Taco Mooren, Ton Stevens

    págs. 18-39

    

  • Groupe Steria: a threat to group taxation regimes?

    Jasper Korving

    págs. 40-48

    

  • VAT and holding companies: position finally clear?

    Madeleine Merkx

    págs. 49-53