No. 1/2018, January 2018

Index

• The European Court of Justice and corporation tax: the Luxembourg Breviar
• Overview: Reshaping the Dutch Corporate Income Tax System
• Tax on companies and European fiscal integration: The Portuguese corporation tax
• Belgian Corporate Tax Reforms 2018-19
• The influence of EU law and OECD initiatives on corporate tax design in Italy
• Greek Corporate Tax and European Tax Integration
• Case 'A-Brauerei' C-374/17 or on selective deafness of the European Court of Justice
• The Right of Defence and the exchange of tax information ruled by EU law
• Les sanctions administratives et les sanctions pénales en Droit fiscal français
• The Mining Tax Law in a Comparative Perspective
• VAT and cross-border e-commerce: regulatory amendments resulting from the 2016 Commission Action Plan
• Improved legal control over Chinese tax incentives: anything to learn from EU State aid?