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Issue 6

Cover Image for EC Tax Review

Volume 27, Issue 6 (p. 285-289)
EC Tax Review
Nov 2018

The State Aid Selectivity-Test in Corporate Tax Matters: CJEU Applies Common Sense in Its Judgments on the German ‘Sanierungs’-clause, but Do We Have All Pieces of the Puzzle Now? (p. 285)

VAT and Brexit:The Past, Present and Future (p. 290)

Jeremy Cape, Max Schofield

The Court of Justice EU Pulls Down Dutch Interest Limitation Rule (Case X BV, C-398/16) (p. 303)

Daniël S. Smit

The New Face of International Tax Dispute Resolution: Comparing the OECD Multilateral Instrument with the EU Dispute Resolution Directive (p. 309)

Sriram Govind

The Reflection of Data-Driven Value Creation in the 2018 OECD and EU Proposals (p. 325)

Julia Sinnig

Conference: New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control (p. 335)

T. H. J. Verhagen

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Editorial: The ‘Decluttering’ of EU Direct Tax Law (PDF)

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