Intertax

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  Año 2012, Vol. 40, Número 11

  • Cloud computing under double tax treaties: a German perspective

    Oliver Heinsen, Oliver Voss

    págs. 584-592

    

  • Cross-border charitable and other pro bono contributions: the situation in Europe an the US

    Heike Jochum

    págs. 593-597

    

  • Corporate tax harmonization: key issues for ensuring an efficient implementation of the CCCTB

    María Jesús García-Torres Fernández

    págs. 598-605

    

  • Tax residence and the mobility of companies in the European Union: the desirable harmonization of the tax connecting factors

    Aurora Ribes Ribes

    págs. 606-615

    

  • Is the collection of a Dutch protective assessment after emigration EU-proof?

    Arco Bobeldijk, Arianne de Leeuw, Erik ten Vergert

    págs. 616-620

    

  • The Dutch extreme default risk loan: a new dimension in the international debt/equity mismatches

    Laurens Wijtvliet, Michel Ruijschop

    págs. 621-631

    

  • Real-world ACE reforms an the Italian experience.: Towards a general trend?

    Francesco Massimi, Carlo Petroni

    págs. 632-642

    

  • Controlled foreign company regime in Turkey and its valuation

    N. Semih Öz

    págs. 643-647

    

  • China tax scene

    págs. 648-651