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27 EC Tax Rev. 1 (2018)

handle is hein.kluwer/ectaxrev0027 and id is 1 raw text is: 

























EDITORIAL  ENQUIRIES
B.J. Kiekebeld
ben.kiekebeld@nl.ey.com

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D 2018 Kluwer Law International

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         Contents







                       Editorial

                             2
 2017,  the Year  of the Dreamers;  2018,  the Year of the
                         Realists?
                   Henk  van  Arendonk


                        Articles

                             5
   Case  C-648/15  Austria v. Germany:   Jurisdiction and
Powers  of the C to Settle Tax Treaty Disputes Under Article
                     273  TFEU  Article
           Joris Luts  & Caroline  Kempeneers


                            19
Is the State Aid Regime  a Suitable Instrument  to Be Used
     in the Fight Against  Harmful  Tax  Competition?
                      Emily  Forrester


                            36
BEPS:  Will  the Current  Commitments and Peer Review
                  Model  Prove  Effective?
           Arnaud  de  Graaf &  Klaas-Jan  Visser


                            48
          Tax Administration   Good   Governance
             Gyongyi   Vegh  &  Hans  Gribnau


                         Forum

                            61
Taxation  in a Digitizing World:  Solutions  for Corporate
            Income  Tax  and  Value Added   Tax
    Martijn L. Schippers  &  Constantijn  E. Verhaeren


                          Index

                            67

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