Archive: Taxation

Showing 161 to 170 of 3836 entries

	Title
2018-10-01	Assessing the Case for Zero-Rating VAT on Digital Publications Author (Corporate): Frontier Economics Published: October 2018 (Last update: 01/10/2018)
2018-10-01	Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ case law Author (Person): Sanò, Claudia Series Details: EC Tax Review Vol.27, No.5, 2018, p.267–279 Published: October 2018 (Last update: 01/10/2018)
2018-10-01	Cross-border loss compensation and EU fundamental freedoms: the ‘final losses’ doctrine is still alive! Author (Person): Cordewener, Axel Series Details: EC Tax Review Vol.27, No.5, 2018, p.230–236 Published: October 2018 (Last update: 01/10/2018)
2018-10-01	Fiscal state aid to promote clean transport Author (Person): Zannoni, Diego Series Details: EC Tax Review Vol.27, No.5, 2018, p.250–259 Published: October 2018 (Last update: 01/10/2018)
2018-10-01	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 Author (Person): Cerioni, Luca Series Details: EC Tax Review Vol.27, No.5, 2018, p.237–249 Published: October 2018 (Last update: 01/10/2018)
2018-10-01	The Polbud case and new EU company law proposal: expanding the possibilities for cross-border conversions in Europe Author (Person): van Gelder, Gabriël Series Details: EC Tax Review Vol.27, No.5, 2018, p.260–266 Published: October 2018 (Last update: 01/10/2018)
2018-09-01	Unpaid tax collectors: the ‘public’ function of private parties in EU VAT Author (Person): Nellen, Frank J. G. Series Details: European Public Law Vol.24, No.3, 2018, p.491–513 Published: September 2018 (Last update: 01/09/2018)
2018-08-01	Deister Holding and Juhler Holding: New opportunities for holding companies under the Parent-Subsidiary Directive / fundamental freedoms? Author (Person): de Groot, Isabella Series Details: EC Tax Review Vol.27, No.4, 2018, p225–228 Published: August 2018 (Last update: 01/08/2018)
2018-08-01	Tax transparency for intermediaries: The mandatory disclosure rule and its EU impact Author (Person): Cachia, Franklin Series Details: EC Tax Review Vol.27, No.4, 2018, p206–217 Published: August 2018 (Last update: 01/08/2018)
2018-08-01	Is an instruction to make a payment an exempt supply for VAT purposes? Author (Person): Gamito, Philippe Series Details: EC Tax Review Vol.27, No.4, 2018, p218–224 Published: August 2018 (Last update: 01/08/2018)