Articles

30 articles available

Volume 25 (2016) issue 3 contains:   EDITORIAL: Bruno PEETERS, 'Tax Shifts in EU-Member States: The Growing Impact of (Shifting) Recommendations by the European Commission on National Tax Policy'  …

Volume 25 (2016) issue 2 contains: EDITORIAL: MICHAL AUJEAN, 'Some Twenty-Seven Years after...' Abstract: When I started writing this editorial a question quickly came to my mind: what have I been…

Volume 25 (2016) Issue 1 contains: EDITORIAL Pierre Moscovici, 'Tough Measures Needed to Reform Tax on Corporate Profits' ARTICLES Silvia Velarde ARAMAYO, 'A Common GAAR to Protect the Harmonized…