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The Commission's Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?

• Authors : Cerioni, Luca¹

• Source: European Taxation. Apr2017, Vol. 57 Issue 5, p182-191. 10p.

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Tax Rules Applicable without Distinction and the EU Internal Market Freedoms -- An Analysis of Recent Case Law Regarding Taxation of Investment Income.

• Authors : Zalasiński, Adam¹

• Source: European Taxation. Nov2017, Vol. 57 Issue 12, p533-543. 11p.

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Opinion Statement PAC 3/2017 on the European Commission's Proposal for a Council Directive Amending Directive 2011/16/EU as Regards Mandatory Automatic Exchange of Information in the Field of Taxation (COM/2016/025 final -- 2016/010 (CNS)).

• Source: European Taxation. Nov2017, Vol. 57 Issue 12, p554-557. 4p.

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The Taxation of Trusts in Portugal.

• Authors : de Sousa da Câmara, Francisco¹

• Source: European Taxation. Oct2017, Vol. 57 Issue 11, p481-495. 15p.

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Double Taxation and the EU Fundamental Freedoms: Advocate General Mengozzi's Opinion in Austria v. Germany (Case C-648/15).

• Authors : Dorigo, Stefano¹

• Source: European Taxation. Sep2017, Vol. 57 Issue 10, p418-427. 10p.

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Opinion Statement FC 4/2017 on the Proposed Directive on Double Taxation Dispute Resolution Mechanisms in the European Union.

• Source: European Taxation. Jul2017, Vol. 57 Issue 7, p350-353. 4p.

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The Web Tax and Taxation of the Sharing Economy: Challenges for Italy.

• Authors : Allena, Marco¹

• Source: European Taxation. Jun2017, Vol. 57 Issue 6, p304-309. 6p.

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A Lose-Lose Situation: EU Freedoms Versus Italian Taxation on Winnings Prior to Recent Italian Amendments.

• Authors : Rossetti, Davide Attilio¹ ; Guarino, Stefano²

• Source: European Taxation. Jun2017, Vol. 57 Issue 6, p311-313. 3p.

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Changes in the Internationalization Decree Regarding PEs of Non-Resident Entities and Possible Implications on Source Taxation of "Notional Income".

• Authors : De Blasi, Mario¹; Bosco, Luca²

• Source: European Taxation. Apr2016, Vol. 56 Issue 5, p36-42. 7p.

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Current Developments in the Corporate Taxation of Free-Float Shares - Can Participation Exemption Shopping Offer a Way Out?

• Authors : Broemel, Karl¹

• Source: European Taxation. Apr2016, Vol. 56 Issue 4, p145-151. 7p.

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