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ARTICLES
European Union
The Future of Most-Favoured-Nation Treatment in EC Tax Law – Did the ECJ Pull the Emergency Brake without Real Need? – Part 2
Axel Cordewener and Ekkehart Reimer
pp. 291-306
In Part 2 of this article, the authors place the ECJ's decision in the "D" case into a broader framework with regard to MFN treatment. They then attempt to develop an alternative approach to the MFN concept.
Canada/United States/European Union
Taxation of Corporations in Canada: A Comparison of Tax Burdens with the United States and Selected Member States of the European Union Using the European Tax Analyzer – Part 1
Thorsten Stetter and Christoph Spengel
pp. 307-316
In this two-part article, the authors compare the effective company tax burdens in North America, i.e. in Canada and the United States, and in 12 selected Member States of the European Union. In Part 1, the authors provide a comprehensive overview of the taxation of corporations in Canada.
European Union
The Uncertain Future of CFC Regimes in the Member States of the European Union – Part 2
Renata Fontana, LL.M.
pp. 317-334
In Part 2 of this article, the author considers the compatibility of CFC regimes and the fundamental freedoms protected under the EC Treaty and finds guidance in the evolution of ECJ case law.
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European Union
The Ritter-Coulais Case – A Wrong Decision in Principle by the ECJ
Prof. Dr Gerard T.K. Meussen
pp. 335-338
The author briefly describes the Ritter-Coulais case, and then considers the taxation of a personal dwelling in the Member States' income tax systems, the deduction of foreign losses and the application of negative tax progression clauses with regard to the case. He concludes by expressing his opinion that the ECJ's decision in this case is wrong in principle.
CFE NEWS
CFE Forum 27 April 2006: Summary Report
Fraser Dickinson
pp. 339-344
WHAT'S GOING ON IN ...
Moldova
Details and Clarification of Payment of Privatization Tax
Lurie Lungu
Monaco
New Developments regarding International Tax Cooperation Affecting Monaco's Tax System
Séverine Baranger, LL.M., Carmine Rotondaro and Driss Tof, LL.M.
pp. 346-349
CUMULATIVE INDEX
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