June 2015  
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Number 6 - 2015 contains the following:
ARTICLES
European Union
The General Anti-Abuse Rule of the Parent-Subsidiary Directive
Filip Debelva and Joris Luts
With the adoption of a new general anti-abuse rule in the EU Parent-Subsidiary Directive (2011/96), the EU legislator has reinforced the position of EU Member States in countering abusive practices. This is the second amendment in a short period, which follows the adoption of the “anti-hybrid” provision. In this article, the
authors discuss the new general anti-abuse rule and its interplay with other (domestic and treaty-based)
anti-abuse rules.
Denmark/Sweden
Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden
This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part of their transition to low-carbon energy systems.
European Union/United States
Taxation of Digital Supplies in the European Union and United States – What Can They Learn from Each Other?
Aleksandra Bal
In this article, the author examines the taxation of digital goods in the European Union and United States and identifies what these countries can learn from each other. In addition to providing an overview of the consumption tax regimes applicable to digital goods in these countries, the article focuses on selected issues,
such as place-of-supply (sourcing) rules, administrative obligations, cross-border/interstate transactions and best
practises.
EU UPDATE
Commission
Court of Justice
WHAT'S GOING ON IN ...
European Union
CFE Forum 2015: Tax Governance and Tax Risk Management in a Post-BEPS World
Khadija Baggerman, Ivana Kireta and Oana Popa
In this note the authors provide a summary of the presentations made at the CFE Forum 2015 held in Brussels on
26 March 2015.
Germany
The Tax Treatment of Hybrid Financial Instruments
Christian Kahlenberg
Hybrid financial instruments are of great practical relevance, both due to their structural flexibility and their variable treatment depending on whether they are used domestically or in cross-border transactions. This note discusses the tax treatment of selected hybrid financial instruments in the national versus international context from a German viewpoint.
International
King’ s College London International Tax Conference
Jivaan Bennett, Matteo Calizzi, Carolina Hayashi Descio, Laura Duran, Anna Fass, Gabrielle Galdino, Moustapha Hammoud, Alessandro Liotta, Romain Massobre and
Francisco Alvarez Silva
This note summarizes the proceedings of the 6th Annual Joint International Tax Seminar held on 3 March 2015
and organized by King’ s College London’ s Dickson Poon School of Law, The Chartered Institute of Taxation (CIOT)
and the Association of Taxation Technicians (ATT).
Italy
New Italian Tax Regime for Non-Commercial Trusts and Foundations
Samuele Cammilleri
On 23 December 2014, the Italian parliament converted the proposed Financial Bill for 2015 into law (Law
190/2014), which introduces a new tax regime for trusts and, in general, Italian entities (including, for example,
foundations) not performing commercial activities. This note highlights and comments on the legislative
changes.
OFFICIAL JOURNAL OF THE CONFÉDÉRATION FISCALE EUROPÉENNE