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![handle is hein.kluwer/ectaxrev0030 and id is 1 raw text is: EDITORIAL ENQUIRIES
Ben Kiekebeld
ben.kiekebeld@nl.ey.com
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Contents
Editorial
2
'Tax Haven' Conditions Included in COVID-19 State Aid
Schemes: Can They Be Tested?
Eric Kemmeren
Articles
8
DAC6 and the Challenges Arising from Its Disclosure
Obligation
Arthur Bianco
24
The DAC7 Proposal and Reporting Obligation for Online
Platforms
Stan Stevens & Joris van Wamelen
31
The New Rules for Reporting by Sharing and Gig Economy
Platforms Under the OECD and EU Initiatives
Giorgio Beretta
39
Is There a Special Enforced Tax Collection Regime Under the
ECtHR Case Law?
Baris Bahqeci](ViewImageLocal?handle=hein.kluwer/ectaxrev0030&div=1&collection=&method=preview&ext=.png&size=3)