1. Revisiting “Schumacker”: Source, Residence and Citizenship in the ECJ Case Law on Direct Taxation
F. Alfredo García Prats
2. Revisiting “Schumacker”: The Role of Limited Tax Liability in EU Law
3. How to avoid Double Taxation in the European Union?
4. Transfer Pricing, the Arm’s Length Standard and European Union Law
5. Cross-Border Loss Compensation: State and Critique of the Judicature
6. Group Taxation in the European Union Unitary vs. Per-Country Approach
7. Tax Avoidance, the “Balanced Allocation of Taxing Powers” and the Arm’s Length Standard: an odd Threesome in Need of Clarification
Violeta Ruiz Almendral
8. The Territoriality of Tax Incentives within the Single Market
Edoardo Traversa, Barbara Vintras
9. Taxation – an Area without Mutual Recognition?