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ARTICLES
European Union
Proposal for a Uniform EU REIT Regime -- Part 1
Rob Cornelisse, Dennis Weber, Ronald Wijs and Gerard Blokland
pp. 3-12
The authors consider the major (potential) discriminatory aspects for REIT regimes.
The Introduction of Comprehensive Approaches to Business Taxation: At the Root of Competition and Discrimination Dilemmas or ... The Long and Winding Road to a Solution? -- Part 2
pp. 13-27
Luca Cerioni
The author analyses a further hypothesis concerning "Home State Taxation" (HST) and a different hypothesis regarding the introduction of "Common Consolidated Base Taxation" (CCBT).
International
The Zero-Sum Game, the Emperor's Beard and the Authorized OECD Approach
Hans Pijl
pp. 29-35
This article considers the OECD "Discussion Draft on the Attribution of Profits to Permanent Establishments"
Spain
Copyright and Software and Spanish Tax Treaties: An Issue of Balance between Technology-Importing and Technology-Exporting Countries
Alejandro García Heredia
pp. 36-44
The author focuses on the link between copyright and software for tax treaty purposes.
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EC UPDATE
CFE NEWS
CFE Opinion Statement on General Anti-Avoidance Rules
pp. 45-46
WHAT'S GOING ON IN ...
Denmark
The New Danish Tax Consolidation Regime
Nikolaj Bjørnholm and Anne Becker-Christensen
pp. 47-49
This note describes the new Danish tax consolidation regime.
Slovenia
The New Slovenian Corporate Income Tax Act 2005
Gregor Zorman, LL.M.
pp. 49-51
In this note, the author describes some of the most important aspects of the new Slovenian Corporate Income Tax Act.
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