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WHAT'S GOING ON IN... - EUROPEAN UNION: VAT DIRECTIVE ON ELECTRONIC SERVICES -- SOME OPEN QUESTIONS - The author reviews the implications of the Electronic Services Directive.

Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 7-8, pp. 279-282

Persistent link: https://www.econbiz.de/10006887686

WHAT'S GOING ON IN... - UNITED KINGDOM: THE MARKS AND SPENCER CASE: UK SPECIAL COMMISSIONERS FIND UK GROUP RELIEF RULES COMPATIBLE WITH FREEDOM OF ESTABLISHMENT - The recent ruling of the UK Special Commissioners on the issue of whether the UK group relief provisions, which prevent an EU resident subsidiary trading outside the United Kingdom from surrendering losses to its UK parent, are in breach ...

Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 5, pp. 175-182

Persistent link: https://www.econbiz.de/10006888819

ARTICLES - INTERNATIONAL: - INCOME TAXATION OF ELECTRONIC COMMERCE AND OTHER CROSS-BORDER BUSINESS COORDINATED BY THE OECD ALSO INVOLVES THE EUROPEAN COMMUNITY - The role that the European Union may be called upon to play in facing the taxation challenges posed by electronic commerce is discussed.

Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 9, pp. 299-306

Persistent link: https://www.econbiz.de/10006899854

ARTICLES - EUROPEAN UNION: - AMID: THE WRONG BRIDGE OR A BRIDGE TOO FAR? . AN ANALYSIS OF A RECENT DECISION OF THE EUROPEAN COURT OF JUSTICE - The author argues that the answer the ECJ gives in AMID as to whether a tax rule creates discrimination is less straightforward than a first reading may suggest.

Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 6, pp. 206-210

Persistent link: https://www.econbiz.de/10006901478

ARTICLES - BELGIUM - UNCERTAINTIES IN THE INTERPRETATION OF THE GENERAL ANTI-AVOIDANCE STATUTE - This article examines a number of legal issues and controversies surrounding the 1993 general anti-avoidance statute

Hinnekens, Luc - In: European taxation : official journal of the … 39 (1999) 9, pp. 338-342

Persistent link: https://www.econbiz.de/10006912504

EUROPEAN UNION: NON-DISCRIMINATION IN EC INCOME TAX LAW: PAINTING IN THE COLOURS OF A CHAMELEON-LIKE PRINCIPLE

Hinnekens, Luc - In: European taxation : official journal of the … 36 (1996) 9, pp. 286-303

Persistent link: https://www.econbiz.de/10006933000

European Arbitration Convention: Thoughts on Its Principles, Procedures and First Experience

Hinnekens, Luc - In: EC tax review 19 (2010) 3, pp. 109-117

Persistent link: https://www.econbiz.de/10008423593

Story and Fundamentals of Direct Taxation at Work in the EU

Hinnekens, Luc - In: EC tax review 21 (2012) 2, pp. 57-67

Persistent link: https://www.econbiz.de/10009847320

The Uneasy Case and Fate of Article 293 Second Indent EC

Hinnekens, Luc - In: Intertax : international tax review 37 (2009) 11, pp. 602-609

Persistent link: https://www.econbiz.de/10008324502

Transfer Pricing in Belgium -- Rulings and Practice

Cauwenbergh, Patrick; Gaublomme, Ann; Hinnekens, Luc - In: Bulletin for international taxation 62 (2008) 8-9, pp. 384-395

Persistent link: https://www.econbiz.de/10008089596

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