EC Tax Review

Aims & Scope

For nearly thirty years, tax professionals in Europe and elsewhere have relied on EC Tax Review for up-to-date coverage of developments in Europe-wide tax law and practice.

Published six times a year, the journal provides tax practitioners, consultants, accountants, academics, business finance directors, and public officials with comprehensive information about European taxation.

In addition to authoritative articles always ensuring an impartial viewpoint, the Review offers the following features: -expert perspectives on ECJ and national tax cases; -details on implementation of EC tax laws into national legislation; -tax-related literature in the various EU countries; and -expert correspondence from the various EU institutions and individual Member States.

Each issue includes departments on new relevant case law, legislation, and recent publications, as well as reviews of the most important new books on taxation.

The quality, timeliness, and diversity of its articles make EC Tax Review an appealing and informative information source.

It has proven itself to be a worthy companion for all tax practitioners needing to know how EU tax legislation affects their domestic tax regime and how best to plan for emerging future trends.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	0.5
2024	0.90

SJR (SCImago Journal Rank)

Year	Value
2024	0.421

Quartile

Year	Value
2024	Q2

h-index

Year	Value
2024	7

Journal Rank

Year	Value
2024	13315

Journal Citation Indicator

Year	Value
2024	51

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Social Sciences, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• BEPS Action 16: The TaxpayersÂ’ Right to an Effective Legal Remedy Under European Law in Cross-Border Situations

  Citation: 31

  Authors: Philip, Philip

• Who pays the taxes? The distribution of effective tax burdens in four EU countries

  Citation: 28

  Authors: Cornelis A.

• VAT and Blockchain: Challenges and Opportunities Ahead

  Citation: 22

  Authors: Madeleine

• Freedom of establishment and free movement of capital in Association and Partnership Agreements and direct taxation

  Citation: 17

  Authors: Ben

• The relationship between the mutual agreement procedure and internal law

  Citation: 17

  Authors: John F.

• Danish Dynamite: The 26 February 2019 CJEU Judgments in the Danish Beneficial Ownership Cases

  Citation: 17

  Authors: Sam

• Critical notes on the European Court of Justice’s <i>D</i> case decision on most-favoured-nation treatment under tax treaties

  Citation: 16

  Authors: Josef

• The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts

  Citation: 16

  Authors: Aitor, Leopoldo

• Where is EU Law in the OECD BEPS Discussion?

  Citation: 15

  Authors: Eric C.C.M.

• The General Anti-Abuse Rule of the Anti-Tax Avoidance Directive: An Analysis Against the Wider Perspective of the European Court of JusticeÂ’s Case Law on Abuse of EU Law

  Citation: 15

  Authors: Dorien

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