Number 3 - 2007 contains the following:
 

The authors provide a survey of the dogmatic and practical issues that have been raised in legal doctrine and by the European Court of Justice with regard to Art. 56 to Art. 58 of the EC Treaty. They then consider the relevance of these issues to capital movements between Member States and third countries.

In this article, the author first outlines the development of the German anti-treaty-shopping rule. She then examines the implications of the various "Hilversum" decisions, before considering the amended anti-treaty-shopping rule and the EC law aspects of the amended law.

In Part 1 of this article, the author focuses on the technical aspects of the similar participation exemption regimes in the Nordic countries by first discussing the scope of the regimes. The conclusion to the scope of the regimes and the anti-avoidance rules form the subject matter of Part 2.
Recommended reading:

Europe - Corporate Taxation

This article focuses on the international tax aspects of tradable allowances, in particular the application of the distributive rules of the OECD Model Convention. As most of the identified problems emerge in the domestic context, the tax, accounting and legal treatment of the allowances in Hungary, the United Kingdom and the United States are addressed as a foundation for the international analysis.