EC tax review

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  Año 2017, Vol. 26, Número 2

  • Anti-Abuse Measures in the Area of Direct Taxation: Towards Converging Standards under Treaty Freedoms and EU Directives?

    Axel Cordewener

    • Resumen

    págs. 60-66

    

  • International Income Allocation under EU Tax Law: Tinker, Tailor, Soldier, Sailor

    Daniël Smit

    • Resumen

    págs. 67-74

    

  • The Recovery of the Illegal Fiscal State Aids: Tax Less to Tax More

    Alexandre Maitrot de La Motte

    • Resumen

    págs. 75-88

    

  • Towards an [Unlawful] Modernized EU VAT Rate Policy

    Rita de la Feria, Max Schofield

    • Resumen

    págs. 89-95

    

  • Reduced Rates and the Digital Economy: The Treatment of (E-)Books Highlights Some Possible Inconsistencies of the EU VAT System

    Francisco Cannas

    • Resumen

    págs. 96-108