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Index 2021

Index 2021 ec TAX REVIEW ECTA VOL. 30, 2021 - ARTICLE INDEX Author (s) Articles Page No. IN MEMORIAM FRANS VANISTENDAEL 200 EDITORIALS BY AUTHOR De La Feria, Rita On the Evolving VAT Concept of Fixed Establishment 201 Englisch, Joachim State Aid Prohibition: The New GAAR in Town 144 Ismer, Roland Towards Mandatory E-Invoicing for VAT and a Common Clearance System: Rich Pickings 82 from Embracing Technology! Kemmeren, Eric ‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested? 2 Kofler, Georg The Future of Digital Services Taxes 50 ARTICLES BY AUTHOR Bahçeci, Barıs¸ Is There a Special Enforced Tax Collection Regime Under the ECtHR Case Law? 39 Ballancin, Andrea & Cannas, The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the 70 Francesco Focus from Non-Genuine Arrangements to Single (Abusive) Transactions? Beretta, Giorgio The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU 31 Initiatives Bianco, Arthur DAC6 and the Challenges Arising from Its Disclosure Obligation 8 De Broe, Luc & Massant, Mélanie Are the OECD/G20 Pillar Two GloBE-Rules Compliant with the Fundamental Freedoms? 86 De Pietro, Carla The GloBE Income Inclusion Rule and http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Index 2021

EC Tax Review , Volume 30 (6): 2 – Dec 1, 2021

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Publisher
Kluwer Law International
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Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
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Abstract

ec TAX REVIEW ECTA VOL. 30, 2021 - ARTICLE INDEX Author (s) Articles Page No. IN MEMORIAM FRANS VANISTENDAEL 200 EDITORIALS BY AUTHOR De La Feria, Rita On the Evolving VAT Concept of Fixed Establishment 201 Englisch, Joachim State Aid Prohibition: The New GAAR in Town 144 Ismer, Roland Towards Mandatory E-Invoicing for VAT and a Common Clearance System: Rich Pickings 82 from Embracing Technology! Kemmeren, Eric ‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested? 2 Kofler, Georg The Future of Digital Services Taxes 50 ARTICLES BY AUTHOR Bahçeci, Barıs¸ Is There a Special Enforced Tax Collection Regime Under the ECtHR Case Law? 39 Ballancin, Andrea & Cannas, The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the 70 Francesco Focus from Non-Genuine Arrangements to Single (Abusive) Transactions? Beretta, Giorgio The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU 31 Initiatives Bianco, Arthur DAC6 and the Challenges Arising from Its Disclosure Obligation 8 De Broe, Luc & Massant, Mélanie Are the OECD/G20 Pillar Two GloBE-Rules Compliant with the Fundamental Freedoms? 86 De Pietro, Carla The GloBE Income Inclusion Rule and

Journal

EC Tax ReviewKluwer Law International

Published: Dec 1, 2021

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