European taxation

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  Año 2014, Vol. 54, Número 1

  • Articles

    • Are the Danish CFC Rules in Conflict with the Freedom of Establishment? � An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law

      P. Koerver Schmidt

      págs. 3-9

      

    • Taxation of the Digital Economy: French Reflections

      Noah Gaoua

      págs. 10-15

      

    • The Service PE Concept in Light of the Poland-Norway Income Tax Treaty (2009)

      Blazej Kuzniacki

      págs. 16-28

      

  • What's Going on in....

    • Capital Gains Tax Owed by Foreign Partners of French SCIs on French Real Estate Sales: Is the 331/3% French Withholding Tax a Restriction on the Free Movement of Capital?

      Clarisse Sand

      págs. 29-33

      

    • New Provisions Enacted To Counteract Artificial Structures Implemented To Avoid Real Estate Transfer Tax

      Petra Eckl

      págs. 34-39

      

    • Extension of the Domestic Correspondence Principle

      Stephan Kudert, Christian Kahlenberg

      págs. 40-44