2008, Volume 17, Issue 3
Contents:
- Editorial: An optional and competitive common consolidated corporate tax base – a comprehensive measure towards a better functioning internal market
- Article: Formula One. The race to find a common formula to apportion the EU tax base
- Article: Tax on earnings before interest and taxes instead of profit – fair, simple and competitive: a conceivable initiative of EU Member States for a common consolidated corporate tax base
- Article: Exemption method for PEs and (major) shareholdings best services: the CCCTB and the internal markets concerned
- Conference report: Common Consolidated Corporate Tax Base – the possible content of Community Law provisions
- Forum: Some observations on the 2007 communication from the Commission: ‘The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries’
- Case Law: Finland
- Case Law: The Netherlands
- Case Law: The Netherlands
