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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.wklawbusiness.com, under 'More about this
title'.
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© 2016 Kluwer Law International
INFORMATION
EC Tax Review is published six times per year. Subscription prices for
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Contents
Editorial
2
Tough Measures Needed to Reform Tax on
Corporate Profits
Pierre Moscovici
Articles
4
A Common GAAR to Protect the Harmonized Corporate
Tax Base: More Chaos in the Labyrinth
Silvia Velarde Aramayo
18
The Application of European Tonnage Tax Regimes
on (Offshore) Service Vessels: Towards a (New) Level
Playing Field?
Chantal van der Linden, Taco Mooren & Ton Stevens
40
Groupe Steria: A Threat to Group Taxation Regimes?
Jasper Korving
49
VAT and Holding Companies: Position Finally Clear?
Madeleine Merkx](ViewImageLocal?handle=hein.kluwer/ectaxrev0025&div=1&collection=&method=preview&ext=.png&size=3)