European taxation

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  Año 2014, Vol. 54, Número 6

  • Articles

    • Fairly Odd: Belgium�s New Fairness Tax

      Bob Michel, Peter van der Berghe

      págs. 223-234

      

    • The New Spanish Reporting Obligation for Assets Located Abroad and Its Compatibility with EU Law

      Hugo López López

      págs. 235-239

      

    • Fiscal Monitoring of Assets and Properties Held Abroad by Italian Resident Individuals, Non-Commercial

      Patrick Harteveld

      págs. 240-249

      

  • UE Update. Human Rights Issues and Developments

    • Some Recent Decisions of the European Court of Human Rights on Tax Matters

      Philip Baker

      págs. 250-252

      

  • CFE News

    • Countering BEPS through Transfer Pricing Documentation

      Piergiorgio Valente

      págs. 253-254

      

    • Opinion Statement FC 2/2014 of the CFE: Comments on the OECD Discussion Draft on Transfer Pricing Documentation and Country-by-Country Reporting: prepared by the CFE Fiscal Committee

      págs. 254-260

      

  • What's Going On In...

    • Amendments to Group Taxation Regime: Austria

      Sabine Kanduth-Kristen, Sarah Gregori, Ernst Komarek

      págs. 261-263

      

    • Change of Climate in Taxation: Are You Prepared for Extended Responsibilities?: European Union

      Filipa Correia, Rudolf Reibel

      págs. 270-273

      

    • The Italian Rule on the Deductibility of Costs Incurred in Blacklisted Countries in Light of Italian Tax Treaties: Does a Conflict Exist?: Italy

      Massimo Mojana

      págs. 274-278

      

    • Finance Bill 2014: United Kingdom

      Douglas Roxburgh

      págs. 279-283

      

    • CFE Forum 2014: Policies for a Sustainable Tax Future: European Union

      Madalina Cotrut, Larisa Gerzova, Oana Popa

      pág. 264269