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44 Intertax 1 (2016)

handle is hein.kluwer/intrtax0044 and id is 1 raw text is: 























Editorial


2           May  You Live In Interesting Times
            Ana  Paula Dourado


Peer-Reviewed Articles

6            Source versus Residence State Taxation of Cross-Border Pension Payments:
            Trouble Shared Is Trouble Halved
            Bastiaan Starink

14          Approaches towards the Application of Tax Incentives for Cross-Border
             Philanthropy
             Renate Buijze


Articles

29          Timing  Issues under Double Tax Treaties: The Dutch Approach
            Daniel Smit


40          The  Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in
             France, Germany, Italy, The Netherlands, Portugal, Spain and The United
             Kingdom  with the EU Freedom of Establishment - Part 1
             Frank P.G. PUtgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Alienor
             Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe
             Romio, Antdnio Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David Lopez
             Pombo & Tony Beare


63           Expansion of the Danish Tonnage Tax Scheme
            Susi Hjorth Baerentzen



Conference Report

70           10th GREIT  Annual Conference on EU BEPS; Fiscal Transparency, Protection of
             Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion,
             Tax Avoidance & Aggressive Tax Planning
             Laura Allevi & Chiara Celesti

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