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![handle is hein.kluwer/ectaxrev0023 and id is 1 raw text is: EDITORIAL ENQUIRIES
BJ. Kiekebeld
ben. kiekebeld@nl.ey.com
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Contents
Editorial
2
Finally Some Good News from Europe in 2014?
Henk van Arendonk
Articles
4
The Permanent Establishment: Still a (Permanent)
Requirement?
Domingo J. Jimenez-Valladolid de LHotellerie-Fallois
16
Tax Design Issues in Respect to Foreign Branches
and Controlled Companies and the Feasibility of a
Consolidation Area in the EU
Carlo Garbarino
30
The Financial Transaction Tax: The Way Forward for the
European Union?
Josephine Kaiding
43
EU Citizenship and Taxation 'Is the European Court of
Justice Moving Towards a Citizen's Europe?'
Erik Ros
56
K v. Finland: EU Developments in the Area of
Foreign Loss Deduction Rules
Marie-Aline Peetermans & Melanie Staes](ViewImageLocal?handle=hein.kluwer/ectaxrev0023&div=1&collection=&method=preview&ext=.png&size=3)