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Resent Publications

Resent Publications INTERNATIONAL 'A Common System of VAT - A Programme for the Sing!e Market', Ben J.M. Terra, International VAT Monitor 199615, p. 232 The author gives a commentary on the European Commission's programme of July 1996 for a definitive VAT system in the Community 'The European Tax Paradox: How Less Begets More', Frans Vanistendael, Bulletin 1996/11-12, p. 531 The author enters into the (in his opinion) nonjustified criticism on the case law of the ECJ and provides the solution that, in order to create the conditions for the ECJ to adopt a more relaxed attitude -with respect to the four basc freedoms in income tax matters, it is necessary to transfer some taxing power in the area of income tax, to the European Union. 'Belgian Co-ordination. Distribution and S~ecialService- Centres: Non-garden Varieties of &'s-length Transfer Pricing and European Arbitration', Luc Hinnekens, Intertux 1966110, p. 347 In-depth article in three parts, followed by a conclusion and comparison of two systems of centre income taxation. Within this scope, the author also raises the issue of the prohibition of State aid (Art. 92 EC Treaty). 'Spain: New Holding Company Regime for Outbound Investments', Ramon Casero, Intertax 1996112, p. 460 The author analyzes http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Resent Publications

EC Tax Review , Volume 6 (1) – Mar 1, 1997

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

INTERNATIONAL 'A Common System of VAT - A Programme for the Sing!e Market', Ben J.M. Terra, International VAT Monitor 199615, p. 232 The author gives a commentary on the European Commission's programme of July 1996 for a definitive VAT system in the Community 'The European Tax Paradox: How Less Begets More', Frans Vanistendael, Bulletin 1996/11-12, p. 531 The author enters into the (in his opinion) nonjustified criticism on the case law of the ECJ and provides the solution that, in order to create the conditions for the ECJ to adopt a more relaxed attitude -with respect to the four basc freedoms in income tax matters, it is necessary to transfer some taxing power in the area of income tax, to the European Union. 'Belgian Co-ordination. Distribution and S~ecialService- Centres: Non-garden Varieties of &'s-length Transfer Pricing and European Arbitration', Luc Hinnekens, Intertux 1966110, p. 347 In-depth article in three parts, followed by a conclusion and comparison of two systems of centre income taxation. Within this scope, the author also raises the issue of the prohibition of State aid (Art. 92 EC Treaty). 'Spain: New Holding Company Regime for Outbound Investments', Ramon Casero, Intertax 1996112, p. 460 The author analyzes

Journal

EC Tax ReviewKluwer Law International

Published: Mar 1, 1997

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