for Journals by Title or ISSN
for Articles by Keywords
help

Publisher: Kluwer Law International   (Total: 20 journals)   [Sort by number of followers]

Showing 1 - 20 of 20 Journals sorted alphabetically
Air and Space Law     Full-text available via subscription   (Followers: 20)
ASA Bulletin     Full-text available via subscription   (Followers: 4)
Business Law Review     Full-text available via subscription   (Followers: 26)
Common Market Law Review     Full-text available via subscription   (Followers: 146, SJR: 0.956, h-index: 29)
EC Tax Review     Full-text available via subscription   (Followers: 6)
European Business Law Review     Full-text available via subscription   (Followers: 13)
European Company Law     Full-text available via subscription   (Followers: 11)
European Energy and Environmental Law Review     Full-text available via subscription   (Followers: 16, SJR: 0.121, h-index: 10)
European Foreign Affairs Review     Full-text available via subscription   (Followers: 29)
European Public Law     Full-text available via subscription   (Followers: 37)
European Review of Private Law     Full-text available via subscription   (Followers: 32)
Global Trade and Customs J.     Full-text available via subscription   (Followers: 3)
Intertax     Full-text available via subscription   (Followers: 4)
Intl. J. of Comparative Labour Law and Industrial Relations     Full-text available via subscription   (Followers: 21)
J. of European Consumer and Market Law     Hybrid Journal   (Followers: 4)
J. of Intl. Arbitration     Full-text available via subscription   (Followers: 13)
J. of World Trade     Full-text available via subscription   (Followers: 18, SJR: 0.518, h-index: 24)
Legal Issues of Economic Integration     Full-text available via subscription   (Followers: 13, SJR: 0.224, h-index: 3)
World Competition     Full-text available via subscription   (Followers: 11)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 7)
Journal Cover EC Tax Review
  [6 followers]  Follow
    
   Full-text available via subscription Subscription journal
   ISSN (Print) 0928-2750
   Published by Kluwer Law International Homepage  [20 journals]
  • 2017, the Year of the Dreamers; 2018, the Year of the Realists'
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Henk van Arendonk, Emeritus Professor, Erasmus School of Law, Erasmus University Rotterdam, and chairman of the EC Tax Review editorial board
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • Case C-648/15 Austria v. Germany: Jurisdiction and Powers of the CJ to
           Settle Tax Treaty Disputes Under Article 273 TFEU Article
    • Abstract: On 12 September 2017, the Court of Justice ruled in Case C-648/15 Austria v. Germany on the interpretation and application of the double taxation convention between Austria and Germany on the basis of Article 273 TFEU; a provision which allows the Member States to submit to the Court of Justice (CJ) a dispute between them concerning a matter related to the EU Treaties. In this contribution, the authors focus on some selected (EU law) aspects of the judgment of the CJ under Article 273 TFEU, i.e. (1) the scope of the CJ’s jurisdiction under Article 273 TFEU, (2) the effects of a CJ ruling under such provision as regards the Member States and within the EU as a whole, (3) the application of the rules of interpretation proper to international law (i.e. the Vienna Convention on the Law of Treaties) by the CJ in the context of an Article 273 TFEU-based procedure and (4) issues of overlap with the recently adopted Directive on Tax Dispute Resolution Mechanisms in the European Union.
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Joris Luts, PhD fellows at the Tax Law Institute (KU Leuven,
      Caroline Kempeneers, PhD fellows at the Tax Law Institute (KU Leuven,
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • Is the State Aid Regime a Suitable Instrument to Be Used in the Fight
           Against Harmful Tax Competition'
    • Abstract: The aim of this article is to analyse the suitability of the State aid regime as an instrument to fight harmful tax competition. There are several negative effects of such ‘race to the bottom’ competition, which act as significant barriers to the functioning of the internal market. Application of the State aid rules has been troubled and heavily influenced by the fluctuating policy objectives of the Commission. There has been a long established intersect between State aid and taxation, although, such overlap has been expanding and ever encroaching within the taxation policies of Member States, which is presently considered sovereign territory. The current investigations into numerous multinational enterprises, for instance Apple, signify a radical new approach adopted by the Commission, one which could not have been predicted by neither the Member States nor corporations. It is evident that the Commission have adopted the State aid rules as a tool to attack harmful tax competition, and to ensure that selective corporations are not receiving unbridled benefits through favourable tax rulings. However, the State aid regime is not and should not be used as an anti-competition instrument which allows the Commission to scrutinize every new tax measure adopted by Member States. Such developments are inappropriate and represents a radical shift away from precedent, creating uncertainty in the area of international taxation. Harmonization or regulatory competition seems a more suitable fit for the issue of harmful tax competition, plaguing the internal market.
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Emily Forrester, University of Leeds
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • BEPS: Will the Current Commitments and Peer Review Model Prove
           Effective'
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Arnaud de Graaf, Professor of International Policy and Fiscal Autonomy
      Klaas-Jan Visser, Tax advisor at TaxFlow, The Hague, Netherlands
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • Tax Administration Good Governance
    • Abstract: Tax law provisions only have the desired effect if these are properly administered. In each country, tax administration is governed by different sets of rules which together form the so-called ‘tax administration governance framework’. This framework includes rules which vest the powers of administration in the tax authority, determine the rights and obligations of taxpayers and define ‘checks and balances’. At the same time, the functioning of a tax authority is greatly influenced by its environment, including social, economic and technological developments. As a result, building an effective and efficient tax administration is a challenging, but important task in practice. It is not only important for a country’s tax revenue, but also for economic prosperity as issues in tax administration may negatively impact trade and investment. All these different aspects make that tax administration is a complex phenomenon whereby good governance is key to its effective and efficient functioning. Accordingly, several international initiatives have been taken to establish good practices and set international benchmarks in assessing tax administration.
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Gyöngyi Végh, Works for Baker McKenzie Amsterdam as Senior Professional Support Lawyer
      Hans Gribnau, Professor of Tax Law at Tilburg University and Leiden University
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • Taxation in a Digitizing World: Solutions for Corporate Income Tax and
           Value Added Tax
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Authors
      Martijn L. Schippers, Forum Discussion on the EFS Seminar Held at the Erasmus University Rotterdam
      Constantijn E. Verhaeren, Martijn Schippers is the programme coordinator of the EFS Post-Master in EU Customs Law at the Erasmus University Rotterdam and a PhD candidate and lecturer at the Erasmus School of Law
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
  • ECTA VOL. 26, 2017 - Article Index
    • Abstract:
      Content Type Journal Article
      Part of Volume 27, Issue 1
      Journal EC Tax Review
      Online ISSN 0928-2750
      Print
      ISSN 0928-2750
      PubDate: Thu, 25 Jan 2018 12:00:00 +000
       
 
 
JournalTOCs
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Email: journaltocs@hw.ac.uk
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
 
Home (Search)
Subjects A-Z
Publishers A-Z
Customise
APIs
Your IP address: 54.90.119.59
 
About JournalTOCs
API
Help
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-