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EDITORIAL ENQUIRIES
B.J. 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
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D 2017 Kluwer Law International
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Contents
Editorial XL
2
Gross Withholding Taxes: Is the Court of Justice of the
European Union Back on Track with Regard to
Deductible Expenses?
Eric C.C.M. Kemmeren
Peer Review Article
10
International Double Taxation in the European Union:
Comparative Guidelines from Switzerland and the
United States
Anne Van de Vijver
Articles
23
Analysing the European Commission's Final Decisions
on Apple, Starbucks, Amazon and Fiat Finance & Trade
Franklin Cachia
36
Fixed Establishments in European Value Added Tax:
Base Erosion and Profit Shifting's Side Effects?
Madeleine Merkx
45
Taxes, Duties, Levies and Charges as Part of the Taxable
Amount for Value Added Tax
Ad van Doesum & Herman van Kesteren
Index
59](ViewImageLocal?handle=hein.kluwer/ectaxrev0026&div=1&collection=&method=preview&ext=.png&size=3)