European taxation

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  Año 2013, Vol. 53, Número 10

  • Articles

    • The Technical Aspects of the UK Patent Box Rules

      Belema R. Obuoforibo

      • Resumen

      págs. 482-490

      

    • The Gathering Momentum of International and Supranational Action against Aggressive Tax Planning and Harmful Tax Competition: The State of Play of Recent Work of the OECD and European Union

      Martijn Nouwen

      • Resumen

      págs. 491-506

      

    • Earnings Stripping and Thin Cap Rules: Maintaining an Arm�s Length Distance

      Andreas Fross

      • Resumen

      págs. 507-516

      

    • The Road to FATCA in the European Union

      Alicja Brodzka

      • Resumen

      págs. 517-521

      

  • CEF News

    • A Model Taxpayer�s Charter � Why?

      Ian Hayes

      págs. 522-524

      

  • What's going on in...

    • The Netherlands as an Innovation Hub: An Appraisal of the Innovation Box Regime

      Marnix Schellekens

      • Resumen

      págs. 525-530

      

    • Swiss Frontier Worker Can Claim the Benefits of Schumacker: The ECJ Decision in Ettwein (Case C-425/11)

      Adrian Cloer, Nina Vogel

      • Resumen

      págs. 531-535