European taxation

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  Año 2014, Vol. 54, Número 7

  • Articles

    • The tax treatment of permanent establishments

      Oliver R. Hoor

      págs. 287-299

      

    • EU VAT: new rules on B2C supplies of digital services from 2015

      Aleksandra Bal

      págs. 300-306

      

    • Alive and deadly -- The european financial transaction tax through enhanced cooperation: current progress

      Adrian Cloer, Stefan Trencsik

      págs. 307-312

      

    • Germany's tax treaty negotiation policy

      Marisa Lipp

      págs. 313-317

      

  • CFE News

    • Opinion statement ECJ-TF 2/2014 of the CFE on the decision of the European Court of Justice in Sabou (Case C-276/12), concerning taxpayer rights in respect of exchange of information upon request

      págs. 318-321

      

  • What's going on ...

    • Horizontal discrimination and EU law: the Sopora case

      Gerard Meussen

      págs. 322-324

      

    • Transfer of assets regime applicable to US company's PE under tax treaty non-discrimination rule

      Martti Nieminen

      págs. 325-330

      

    • Private equity funds in Lithuania: legal and tax aspects

      Robertas Degesys

      págs. 331-334