May 2006  
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Bulletin for International Taxation
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Issue No. 5 (2006) of the
Bulletin for International Taxation is now available online.
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Number 5 - 2006 contains the following:
 
ARTICLES
Cross-Border Loss Compensation -- The ECJ's Decision in Marks & Spencer and How It was Misinterpreted in the Netherlands
Prof. Dr Hans van den Hurk
pp. 178-186
This article first discusses the Advocate-General's opinion and the ECJ's decision in Marks & Spencer and examines Dutch tax law because the Dutch system differs from UK tax law in essential respects. The article then discusses the Dutch provisions on cross-border consolidation. The article also looks for a solution to the problems raised by this decision.
Re-engineering Multinational Supply Chains
Jonathan Schwarz and Elina Castro
pp. 187-193
This article summarizes the discussions at Seminar E, entitled "Moving away from source taxation: reorganizing supply chains", of the 2005 IFA Congress in Buenos Aires.
Singapore's 2006 Budget -- To Upgrade and Restructure the Economy and Promote Growth
Lee Fook Hong, PhD, FCIS
pp. 195-201
The focus of this article is on the tax changes designed to upgrade and restructure the economy, to enhance Singapore's status as a global financial centre, and to promote growth in certain other areas of the economy.
Tax Treaties and Most-Favoured-Nation Treatment, particularly within the European Union
Daniel Dürrschmidt
pp. 202-214

First is discussed whether and to what extent international tax law and international trade law oblige states to afford most-favoured-nation (MFN) treatment regarding treaty benefits. The article then examines the position of EC law and the recent decision of the European Court of Justice in the "D" case.

CUMULATIVE INDEX
Other publications and courses available on International Taxation:

International Tax Expert

[Online]

Tax Treaty Case Law

[Online]

Summer Course

[Course]
MAJOR FORUM FOR CROSS-BORDER DEVELOPMENTS AND INTERNATIONAL TAXATION