Intertax

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  Año 2011, Vol. 39, Número 5

  • Abusive Transactions on Financial Hybrids

    Tulio Rosembuj

    págs. 234-247

    

  • Suggested Treaty Benefits Approaches for Collective Investment Vehicles (CIVs) and Its Investors under the OECD MTC 2010 up

    Hein Vermeulen

    págs. 248-256

    

  • From Marks Spencer to X Holding: The Future of Cross-Border Group Taxation in the European Union

    Bruno da Silva

    págs. 257-265

    

  • Change of Individuals Residence within EU: The Tax Residence Issue as a Possible Obstacle from an Italian Perspective

    Paolo Scarioni

    págs. 266-270

    

  • Retroactivity: Swedish Practice on Legislation by Governmental Communication

    Robert Pahlsson

    págs. 271-275

    

  • Is the Tax Relevance of Data Really Explosive in the German Electronic Tax Field Audit?

    Otto-Ferdinand Graf Kerssenbrock

    págs. 276-281

    

  • Amendments to Particular Turkish Tax Laws

    Ramazan Biçer

    págs. 282-292