EC Tax Review

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Han Kogels, The Energy Transition and Fiscal Policy The aim of the Paris…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Marie Lamensch, Adoption of the E-Commerce VAT Package: The Road Ahead Is…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Nathalie Wittock, Sales Promotion Techniques and VAT Sales promotion is…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Madeleine Merkx, John Gruson, Naomie Verbaan & Bart van der Doef, Definitive…

Volume 25 (2016) issue 4 contains: EDITORIAL: Han KOGELS, 'Base Erosion and Profit Shifting and Value Added Tax in the Digital Economy' ARTICLES: Pieter van OS, 'Interest Limitation under the Adopted…

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…