2016, Volume 25, Issue 3
- Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy
- The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts
- How Does the CJEU's Case Law on Cross-Border Loss Relief Apply to Cross-Border Mergers and Divisions?
- The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances
- The Switch-Over Provision in the Proposal for an Anti-tax Avoidance Directive and Its Compatibility with the EU Treaty Freedoms
- International Cooperation to Avoid Double Taxation in the Field of VAT: Does the Court of Justice Produce a Revolution?
- BEPS and Transfer Pricing but What about VAT and Customs?