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![handle is hein.kluwer/ectaxrev0029 and id is 1 raw text is:
EDITORIAL ENQUIRIES
Ben Kiekebeld
ben.kiekebeld@nl.ey.com
EC Tax Review provides a process of peer review for articles. At the
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Contents
Editorial
2
A Union that Strives for More Also in the Area of
Taxation: Tax Measures in the Incoming Commission's
Political Guidelines
Roland Ismer
Articles
6
Rise and Decline of the Westphalian Principle in Taxation:
The Web Tax Case
Marco Greggi
22
Special Tax Zones and Proportionality: A New Parameter
for the Necessity Test
Claudio Cipollini
33
The Recent Restrictive ECJ Approach to Exit Tax and the
ATAD Implementation
Giulia Letizia
38
Comparative Analysis of the General Anti-Abuse Rule of
the Anti-Tax Avoidance Directive: An Effective Tool to
Tackle Tax Avoidance?
Cihat Oner
Forum
53
Wrong Forma Mentis? The ECtHR's Tax Judgment in
Formela
Robert Attard](ViewImageLocal?handle=hein.kluwer/ectaxrev0029&div=1&collection=&method=preview&ext=.png&size=3)