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19 EC Tax Rev. 1 (2010)

handle is hein.kluwer/ectaxrev0019 and id is 1 raw text is: EDITORIAL ENQUIRIES Bj. Kiekebeld ben.kiekebeld@nl.ey.com EC Tax Review provides a process of peer review for articles. At the authors request or at request of the editorial board and with consent of the author, articles will be peer reviewed. Further information can be found on the website www.kluwerlawonline.com, under 'More about this title. SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, P.O. Box 316, 2400 AH Alphen aan den Rijn, The Netherlands Tel. +31 172 64 1562; Fax +31 172 64 1515 For Germany, Austria, Switzerland: Wolters Kluwer Deutschland GmbH, RO. Box 2352, 56513 Neuwied, Germany Tel. +49 2631 8010 For Belgium and Luxembourg: l1tablissement mile Bruylant, Rue de la Regence 67, Brussels 1000, Belgium Tel. +32 2 512 98 45 ISSN 0928-2750 O 2010 Kluwer Law International INFORMATION EC Tax Review is published six times per year. Subscription prices for 2010 [Volume 19, Numbers 1 through 61 including postage and handling: EUR474/USD632/GBP349 (print). Also available as part of subscription to Intertax. This journal is also available online at www.kluwerlawonline.com. Sample copies and other information are available at www.kluwerlaw. com. For further information at please contact our sales department at +31 172 641562 or at sales@kluwerlaw.com. For advertisement rates please contact our marketing department at +31 172 641525 (Marina Dordic) or at marketing@kluwerlaw.com. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior writ- ten permission of the publishers. Permission to use this content must be obtained from the copyright owner. Please apply to: Permissions Department, Wolters Kluwer Legal, 76 Ninth Avenue, 7th floor, New York, NY 10011, United States of America. E-mail: permissions@kluwerlaw.com. Website: www.kluwerlaw.com. ec REVIEW VOLUME 19 2010-1 EC TAX REVIEW 2010/1 1 EDITORIAL 2 Savings Taxation: Is Automatic Exchange of Information Becoming a Panacea? Michel Aujean ARTICLES 4 Avoidance of Double Taxation and Its Interaction with European Triangular Arrangements Prof. Dr Eric C.C.M. Kemmeren, Hans-Peter Peeters 19 Freedom of Establishment or Free Movement of Capital: Is There an Order of Priority? Sigrid Hemels, Joost Rompen, Patrick Smet, Isabelle De Waele, Steffan Adfeldt, Gottfried Breuninger, Markus Ernst, Viviane Carpentier, Siamak Mostafavi 32 Taxation of Cross-Border Dividends in Greece: In Line with EC Law Requirements Georgios Elmalis CASE LAW 45 Dennis Weber, Alexander Fortuin, Mark Persoff LEGISLATION 52 Carla Calcagnile, Marcus Sauer, Lena Raesch I I IEC TAX REVIEW 2010/1

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