2009, Volume 18, Issue 4
- Editorial: Anti-abuse in the Field of Taxation: Is There One Overall Concept?
- Article: ECJ Rules on Compatibility of Belgian Participation Exemption Regime with EC Parent-Subsidiary Directive
- Article: Interaction between the Interpretation of the Non-discrimination Provisions in Tax Treaties and in the EC Treaty: An Apparent Rather than Real Conflict
- Article: Are There Reasons to Convert Reverse Discrimination into a Prohibited Measure?
- Forum: German and Austrian VAT Proposals to Combat Carousel Fraud
- Case Law: The Netherlands
- Case Law: UK
- Legislation: United Kingdom