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ARTICLES
The Possible Introduction of Common Consolidated Base Taxation via Enhanced Cooperation: Some Open Issues
Luca Cerioni
pp. 187-196
This article contributes to the debate on the issues arising from the potential introduction of Common Consolidated Base Taxation (CCBT) by way of enhanced cooperation between some of the Member States.
Problems and Options in Calculating the Tax Base of Companies in the European Union under Home State Taxation
Dr Elena González Sánchez and Juan Franch Fluxà
pp. 197-207
The authors consider various difficulties and options in respect of the introduction of Home State Taxation (HST) for companies.
Energy Taxation -- An Analysis of the EU Energy Taxation Directive with Special Reference to Hungary and the Benelux Member States
Katalin Csikós
pp. 208-215
In this article, the author examines the legal background to and the history of the EU Energy Taxation Directive and its most important provisions.
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International
The OECD Commentary as a Source of International Law and the Role of the Judiciary
Hans Pijl
pp. 216-224
The author considers three questions relating to whether or not the Commentary on the OECD Model Tax Convention on Income and on Capital is internationally legally binding.
Poland
Polish Direct Tax Provisions Potentially Incompatible with EC Fundamental Freedoms.
Dr Adam Zalasiński
pp. 225-229
The article identifies the provisions in the Polish income tax acts that are potentially incompatible with the Internal Market
freedoms.
WHAT'S GOING ON IN ...
Bulgaria
Amendments to the Bulgarian Corporate Income Tax Act
Dr jur. Lubka Tzenova
pp. 230-231
Annex to Advocate General's Conclusion on Whether or Not Art. 17 of the OECD Model Applies to the Basic Salaries of Sportsmen
Dr Rijkele Betten
pp. 231-236
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