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40 Intertax [i] (2012)

handle is hein.kluwer/intrtax0040 and id is 1 raw text is: IS S . lUARY rS I I GENERAL EDITOR: FRED C. DE HOSSON 2 The Court of Justice and the OECD Model Tax Conv~rrI h!1 Uncertainties of the Distinction between Hard Law, Soft Law- and No Law in the European Case Law Thontas l)ulut w Internal and External Neutrality: On the Significance of IYdW .i: of the Powers of Taxation on the Choice between a Permanent Establishment and a Subsidiary in Relation to the Danish Territoriality Principle 'hoinas Ronfi'ldt ,I 4 The CCCTB Concept of Consolidation and the Rules on EtrL 'iC9g1' Jan van de Streek 33 Trade and Transfer Pricing 33 l ioubov Pogorehn'a I 4 The International Public Law Effectiveness Principle anamilz-'m:.41 54 Conflicts from a Dutch Perspective Frank PG. Ptgiens & Lucas 1. de Heer 1-6 Advance Pricing Arrangement Reform in Australia: Was It Mili M-y& Ei 6lichelie Mairkham t On the Profitability of Investments in Photovoltaic it@J11Wq.,u;;- under Consideration of Taxation Sebastiain Schanz LUCHTERHAND Wolters Kluwer Law & Business