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20 EC Tax Rev. 1 (2011)

handle is hein.kluwer/ectaxrev0020 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 author's 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, P.O. Box 2352, 56513 Neuwied, Germany Tel. +49 2631 8010 For Belgium and Luxembourg: Etablissement Emile Bruylant, Rue de la Regence 67, Brussels 1000, Belgium Tel. +32 2 512 98 45 ISSN 0928-2750 © 2011 Kluwer Law International INFORMATION EC Tax Review is published six times per year. Subscription prices for 2011 [Volume 20, Numbers 1 through 61 including postage and handling: Print subscription prices: EUR 5121USD 683/GBP 376 Online subscription prices: EUR 4741USD 632/GBP 349 (covers two concurrent users). 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 marketingkluwerlaw-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. Contents EDITORIAL 2 The Future of VAT Algirdas Semeta ARTICLES 4 Is There Still Room Left in EU Law for Tax Autonomy of Member States' Regional and Local Authorities? Edoardo Traversa 16 A Financial Transaction Tax for Europe? Benjamin Cortez & Thorsten Vogel 30 Cross-Border Obstacles and Solutions for Pan-European Pensions Hans van Meerten & Bastiaan Starink 41 Corporate Tax Burden in the European Union Santiago Alvarez Garcia, Elena Fernandez Rodriguez & Antonio Martinez Arias

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