4 December 2012
International VAT Monitor

VAT Case Notes - November/December 2012
4 December 2012
International VAT Monitor

ECJ VAT Cases - November/December 2012
4 December 2012
International VAT Monitor

VAT News - November/December 2012
15 November 2012
International Transfer Pricing Journal
Italy / Appendix

Circular 21/E
14 November 2012
International Transfer Pricing Journal
Italy

Peracin, G.; Benettin, S.

New Guidelines from Tax Authorities on Management of Tax Disputes under Mutual Agreement Procedures
13 November 2012
International VAT Monitor
International

Annacondia, F.; Corput, W. van der

VAT Registration Thresholds in Europe
12 November 2012
International VAT Monitor
European Union

Swinkels, J.J.P.

Zero Rating Cross-Border Supplies of Goods under EU VAT – Triangular Takeaway Transactions
9 November 2012
International Transfer Pricing Journal
International

Musselli, A.; Musselli, A.

Saving Arm’s Length Pricing: From Economists’ Myths of Tax Avoidance by Taxpayers, to the Reality of Uncertain Application of Rules
9 November 2012
International Transfer Pricing Journal
Netherlands

Faber, S.

Plugging the Bosal Gap: The Story of Good and Bad Participations
8 November 2012
International Transfer Pricing Journal
Denmark

Laursen, A.N.

Enhanced Efforts against Perceived No-Tax Corporations
7 November 2012
International Transfer Pricing Journal
Norway

Bjerke, J.M.; Søgaard, S.S.

Supreme Court Decision Limiting Ability of Courts To Overturn Transfer Pricing Determinations of the Tax Authorities
6 November 2012
International VAT Monitor
European Union

The Editors

Amendments to the VAT systems of EU Member States on 1 January 2013