European taxation

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  Año 2011, Vol. 51, Número 11

  • The substance requirement and the future of domestic anti-abuse rules within the internal market

    Eric Robert, Driss Tof

    págs. 436-444

    

  • A comprehensive analysis of proposals to amend the interest and royalties directive: part 2

    Sandra Martinho, Roberto Bernales, Suat Goeydeniz, Bob Michel, Oana Popa, Emanuela Santoro

    págs. 445-464

    

  • Tax treaty classification of Netherlands-source income from lucrative interests (carried interest)

    Frank Pötgens

    págs. 465-471

    

  • Opinion statement of the CFE on the decision of the European Court of Justice of 10 february 2011 in Joined Cases C-436/08 and C-437/08, Haribo and Österreichische Salinen, ant the tax treatment of inbound dividens in the European Union and in relations with EEA and thrid countries

    págs. 472-476

    

  • Must the residence state allow a deduction for foreign-source losses in the European Union?

    Marjaana Helminen

    págs. 477-482

    

  • Foreign trusts: new french legislation

    Agnès de l'Estoile Campi, Pierre Dedieu

    págs. 483-486

    

  • Are the UK thin capitalization rules compliant with EU law?: An update in the light of recent ECJ decision

    Fraser Dickinson

    págs. 487-490