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44 Intertax 1 (2016)

handle is hein.kluwer/intrtax0044 and id is 1 raw text is: Editorial 2 May You Live In Interesting Times Ana Paula Dourado Peer-Reviewed Articles 6 Source versus Residence State Taxation of Cross-Border Pension Payments: Trouble Shared Is Trouble Halved Bastiaan Starink 14 Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy Renate Buijze Articles 29 Timing Issues under Double Tax Treaties: The Dutch Approach Daniel Smit 40 The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment - Part 1 Frank P.G. PUtgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Alienor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romio, Antdnio Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David Lopez Pombo & Tony Beare 63 Expansion of the Danish Tonnage Tax Scheme Susi Hjorth Baerentzen Conference Report 70 10th GREIT Annual Conference on EU BEPS; Fiscal Transparency, Protection of Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion, Tax Avoidance & Aggressive Tax Planning Laura Allevi & Chiara Celesti