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  1. EC Tax Review
  2. 2018, Volume 27, Issue 5

2018, Volume 27, Issue 5

Contents:

  • Cross-Border Loss Compensation and EU Fundamental Freedoms: The ‘Final Losses’ Doctrine Is Still Alive!
  • The European Commission Proposal for a 3% ‘Call Rate’ as a New Suggestion for a EUCIT: An Assessment Against the Criteria for a Fair Taxation
  • Fiscal State Aid to Promote Clean Transport
  • The Polbud-Case and New EU Company Law Proposal: Expanding the Possibilities for Cross-Border Conversions in Europe
  • Allocation of the Burden of Proof Under the Anti-Abuse Rule of the Parent-Subsidiary Directive According to the Most Recent ECJ Case Law
  • Report on the ERA Conference ‘Planning Cross-Border Succession’
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