International and European Tax Law – an anthology – Liber Amicorum prof. dr. Bruno Peeters – selected authors

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Interdisciplinary or multidisciplinary studies of taxation?The case of digitax
Cécile Brokelind

The BEFIT directive: an imminent threat for the arm’s length principle?
Patrick Cauwenbergh 

The EU solidarity contribution and equivalent national measures: unfortunate ‘windfall taxes’ caught between EU law and domestic constitutions in Belgium and  Germany
Axel Cordewener

Giving with one hand and taxing away with the other
Tarcísio Diniz Magalhaes, Sharon Wayetens & Anne Van de Vijver

Pillar Two: A Challenge to the French Legal System
Daniel Gutmann 

‘Value’ included in Articles 13(4) OECD/UN Models and similar provision in actual tax treaties: ‘book value’ or ‘market value’?
Eric C.C.M. Kemmeren 

Applying the proviso safeguarding progression as a source state under tax treaty law: the silent possibility of higher taxation
Inès Klokar & Martin Klokar

 Aging like fine wine: the parent-subsidiary directive’s participation exemption in light of the CCJEU’s Case law
Georg Kofler

Final Losses’ under EU Law: Much Ado about Nothing? A brief reflection on the state of play
Claudia Sano

International Tax Scholarship and International Tax Activism
Wolfgang Schön