2002, Volume 11, Issue 3
Contents:
- Editorial: A decade of E.C. Tax Review
- Articles: Corporate income tax in Europe: a Dutch perspective
- Articles: The search for the framework conditions of the fundamental EC Treaty principles as applied by the European Court to Member States’ direct taxation
- Articles: Memorandum on the taxing powers of the European Union
- Articles: An EU Model Tax Convention
- Articles: The evolution of income taxation under EC law requirements
- Articles: From the Saint-Gobain to the Metallgesellschaft case: scope of non-discrimination of permanent establishments in the EC Treaty and the most-favoured-nation clause in EC Member States tax treaties
- Forum: The EU-fight against harmful tax competition; future developments
- Forum: The wrong path for the European Union – or do the stork and the fox have the same possibilities?
- Case law: Germany
- Case law: Italy
- Case law: United Kingdom
- Legislation: Finland
- Legislation: Germany
- Legislation: Italy
