August 2016  
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Issue No. 8 - 2016 of the European Taxation is now available online.

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26 September 2016

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31 January - 3 February 2017 Amsterdam

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Number 8 - 2016 contains the following:

Article 4 of the EU Anti Tax Avoidance Directive in Light of the Questionable Constitutionality of the German “Interest Barrier” Rule

Steffen Lampert, Till Meickmann and Maria Reinert

In this note, the authors discuss the decision of the Federal Fiscal Court in I R 20/15 (14 October 2015), in light of the proposed EU Anti Tax Avoidance Directive.

European Union/International

In for a Penny, in for a Pound: Anti-Tax Avoidance Initiatives and Dispute Resolution

Lucas de Heer

In this article, the author examines the flaws in dispute resolution mechanisms in tax treaties, particularly in light of the recent surge in anti-avoidance measures.

European Union/International

IP Boxes in Light of the BEPS Project and EU Law – Part I

Chu Shi

The author, in this article, introduces IP box regimes. Part I focuses on the history of such regimes and their scrutiny by the OECD and EU institutions in an attempt to combat harmful taxation. Part II, to be published in European Taxation 9 (2016), assesses the potential incompatibilities of the nexus approach with EU State aid rules and the fundamental freedoms and provides suggestions of next moves from the perspective of EU Member States and MNEs.

Oana Popa
Oana Popa
Oana Popa
Some Recent Decisions of the European Court of Human Rights on Tax Matters (and Related Decisions of the European Court of Justice)
Philip Baker QC
The author examines decisions of the ECtHR from January 2015 to May 2016 relating to human rights and taxation including the application of the prohibition of double jeopardy; confidentiality, freedom of speech and taxpayer information; retrospective tax legislation; freedom from self-incrimination; confidentiality and privacy; exchange of information and procedural guarantees; discrimination in granting tax reliefs; justifiable discrimination for capital taxes; and the use of tax laws as a means of persecution; as well as recent human rights cases before the ECJ.

Incentives for High-Tech Manufacturing Enterprises

Viktar Strachuk

This note discusses tax and non-tax incentives offered to businesses resident in the new Chinese-Belarusian “Great Stone” Industrial Park.

European Union

CFE Forum 2016: Rebuilding International Taxation – How To Square the Circle?

Larisa Gerzova, Ivana van der Maas and Oana Popa

In this note, the authors provide a summary of the presentations made at the CFE Forum 2016 held in Brussels on 21 April 2016.


Transition from VAT to Sales Tax: A Unique Experience?

Almabek Zhabbarov

In this note, the author discusses the ramifications of Kazakhstan’s intention to replace its VAT system with a sales tax regime.


Amendments and Developments Involving Netherlands Tax Incentives Promoting R&D Activities

Patrick Schrievers and Mats Emonts

The Netherlands government promotes engagement in research and development (R&D) activities through a preferential corporate income tax regime and specific R&D tax incentives granted to employers with regard to salaries paid to employees who carry on qualifying R&D activities and related capital expenditure. This note describes developments in relation to these provisions.