European taxation

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  Año 2012, Vol. 52, Número 1

  • Legal protection in international tax disputes: How investment protection agreements address arbitration

    L. J. de Heer, P. R. C. Kraan

    págs. 3-10

    

  • Risk capital incentives, a Risky busuness?

    Cécile Brokelind

    págs. 11-20

    

  • Thin capitalization legislation and the EU corportate tax directives

    T. J. C. van Dongen

    págs. 20-28

    

  • Judicial system and legal remedies in Switzerland

    Kathrin Egli Arginelli

    págs. 29-33

    

  • The impact of the US foreign account tax compliance act (FATCA) on european entities

    Petra Eckl, Jonathan Sambur

    págs. 37-41

    

  • New exit tax for individuals

    Bruno Gouthière

    págs. 42-45

    

  • New case law development in Germany: finality of foreign permanent establishment losses

    Aleksandra Bal

    págs. 46-48

    

  • New withholding taxes on interest paid to non-residents entities: beneficial ownership requirement as a shield against conduit structures

    Gabriele Labombarda, Gianni Bitetti

    págs. 49-52