2011, Volume 20, Issue 6
Contents:
- Some Remarks on the Future of VAT
- Cross-Border Loss Relief in the EU: Implications of Recent Developments in Germany Regarding Outbound Permanent Establishments
- The Negative Harmonization Process of Losses in Foreign EU Subsidiaries: The Swedish Case
- Energy Taxation at European Level: What does it do for the Environment and Sustainability?
- The Ins and Outs of Classifying Turnover for VAT
- Liechtenstein Tax Treaties: Ramifications on EEA-WHT Reclaims?
