EC Tax Review

Issue: 12, 4

http://kapis.www.wkap.nl/kapis/CGI-BIN/WORLD/journalhome.htm?0928-2750

Legislation

• Legislation  237 - 237
  Magenta, Marco

Case Law

• Case Law  231 - 236
  Docclo, Caroline
  Elliott, Peter

Editorial

• Editorial  192 - 193
  ,

Articles

• Corporate tax jurisdiction in the EU with respect to branches and subsidiaries; dislocation distinguished from discrimination and disparity; a plea for territoriality  194 - 202
  Wattel, Peter J.
• European Court challenges flat rate withholding taxation of non-resident artist: comment on the Gerritse decision  207 - 213
  Hinnekens, Luc
• The Bosal Holding Case: Analysis and Critique  220 - 230
  Weber, Dennis M.
• Limited tax liability of non-resident companies and freedom of establishment  202 - 207
  Amatucci, Fabrizio
• Community state aid policy and energy taxation  214 - 219
  Boeshertz, Daniel