European taxation

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  Año 2014, Vol. 54, Número 4

  • The concept of permanent establishments

    Oliver R. Hoor

    págs. 119-132

    

  • Tackling deduction and non-inclusion schemes: The proposal of the European Comission

    Christoph Marchgraber

    págs. 133-142

    

  • The relationship between the Netherlands quasi-final tax (quasi-pauroll tax) on excessive severance payments and tax treaties

    Frank Pötgens

    págs. 143-151

    

  • Classification of foreign entities for german tax purposes

    Christian Kahlenberg

    págs. 152-157

    

  • Opinion statement FC 1/2014 of the CFE on technical changes to be included in the next update to the OECD model

    págs. 158-159

    

  • No cross-border loss relief for losses from passive investment by private individuals in the event of a disparity

    Gerard Meussen

    págs. 160-164

    

  • Sochi 2014 olympic tax legislation

    Karolina Tetlak

    págs. 165-167