EUROPEAN UNION: THE TAX TREATMENT OF LOSSES: RITTER, M & S, AND THE WAY AHEAD (PART TWO) - This is the second part of a two-part article. Part One was published in European Taxation 4.

EUROPEAN UNION - THE TAX TREATMENT OF FOREIGN LOSSES: RITTER, M & S, AND THE WAY AHEAD (PART ONE) - The authors provide an analysis of the key issues in two pending ECJ cases and the tax treatment of foreign losses in EC tax law in general. Part Two will be published in European Taxation 5.

Cordewener, Axel, (2004)

EUROPEAN UNION - THE FUTURE OF MOST-FAVOURED-NATION TREATMENT IN EC TAX LAW -- DID THE ECJ PULL THE EMERGENCY BRAKE WITHOUT REAL NEED? -- PART 1 - In Part 1 of this article, the authors consider the traditional role that the most-favoured-nation (MFN) concept played in respect of trade relations under public international law, analyse the potential basis and relevance of MFN treatment in EC law in ...

Cordewener, Axel, (2006)

EUROPEAN UNION: THE FUTURE OF MOST-FAVOURED-NATION TREATMENT IN EC TAX LAW -- DID THE ECJ PULL THE EMERGENCY BRAKE WITHOUT REAL NEED? -- PART 2 - In Part 2 of this article, having considered the traditional role that the most-favoured-nation (MFN) concept used to play regarding trade relations under public international law, analysed the potential basis and relevance of MFN treatment in EC law and ...

Cordewener, Axel, (2006)