Volume 44 (2016) Issue 2 contains: EDITORIAL Dennis WEBER, ‘The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect’ Abstract: Due to an amendment of the Parent-Subsidiary Directive, the EU Member States must include a ‘common minimum anti-abuse rule’ in their legislation for situations that fall under the…

Volume 44 (2016) Issue 1 contains: EDITORIAL Ana Paulo DOURADO, ‘May You Live In Interesting Times’ Abstract: In the current global tax good governance context, exchange of information is one condition for the BEPS initiative to be successful. Action 5 (Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance) foresees mandatory spontaneous…