Luca Cerioni

The possible introduction of common consolidated base taxation via enhanced cooperation: some open issues

European Union: Harmful tax competition revisited : why not a purely legal perspective under EC law?

Intra-EC interests and royalties tax treatment

The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms

The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the final hurdle of juridical double taxation within the European Union?

The new 'Google tax': the 'beginning of the end' for tax residence as a connecting factor for tax jurisdiction?

The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives

The "Final Word" on the Free Movement of Companies in Europe Following the ECJ's VALE Ruling and a Further Exit Tax Case?

Removing cross-border tax obstacles for EU citizens: feasibilit of a far-reaching one-stop-shop regime for mobile workers and investors

A hypothesis for radical tax reform in the European Union: the implications of the abolition of corporate income taxes