The internal evidence against the "Roman View"

If we let 'Scripture interpret Scripture', we should start by letting the Book of Daniel be understood in its own light. Now, when we make a comparison of the different parts of the Book of Daniel, we realise that they contain 'parallels'. And because we find similar language, symbols and metaphors across the various parts of Dan, we are able to see that they are referring to the same historical realities (kingdoms, kings, events) – they indicate the same flow of history: From the Neo-Babylonian empire of Nebuchadnezzar (Dan 2:37f.), through the Medo-Persian kingdom (cf. Dan 8:20, 11:2), via Alexander's Greek Empire (Dan 8:21; 11:3f.) to the 'rival diadochoi' Egypt and Syria (Dan 2:40-43, 11:5ff.) with Antiochus IV Epiphanes as the "little horn" (Dan 8:9-12, cf. 23b-25, 11:21ff.).

Some 'Interpretative Clues'
(1) Dan 7 should be understood in the light of Dan 2.
(2) Dan 8 (especially v. 9) gives us the identity of the little horn in Dan 7.
(3) Dan 11:6, 17 refer (back) to Dan 2:43.
(4) Dan 9:23 may be referring (back) to Dan 8:27.
(5) Dan 11:31 = Dan 12:11 (cf. Dan 9:27).
(6) Dan 8:25b cf. Dan 11:45b.

The Sequence of 'kingdoms'
This leads us to the conclusion that the "little horn" mentioned in Dan 7:8, 24-26 is the same as the "little horn" mentioned in Dan 8. Antiochus IV committed great insult against YHWH and the Jewish people; that's why he/his kingdom is referred to in all of Daniel's prophecies.

The Book of Daniel ends with the promise that after the death of Antiochus IV and the downfall of the Seleucids and the Ptolemies, a fifth kingdom – God's kingdom – will be established. Thus, according to Daniel we have the the following sequence of empires:

(1) Neo-Babylonia (cf. Dan 2:37);
(2) Medo-Persia (cf. Dan 5:28, 6:9, 13, 16, 8:20, 11:2);
(3) Alexander's Greece (Dan 8:21, 11:3-4a);
(4) Egypt and Syria (Dan 8:22; Dan 11:4b-5ff., Dan 2:41-43, 11:6, 17).
(5) God's kingdom (Dan 2:44f., 7:14, 22, 27)

The "little horn" in Dan 7 and 8 = the Syrian king Antiochus IV (cf. Dan 8:9, 25c; Dan 11:21ff., 45).

Reference to the Roman Empire?
I see but a few references to Rome in the Book of Daniel; cf. Dan 11:18 (the Roman consul Scipio) and Dan 11:30 (the "Kittim"). These are important as they indicate that neither the king of the north nor the king of the south may be identified with Roman 'kings'. (More on this later.)