European taxation

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  Año 2015, Vol. 55, Número 4

  • Articles

    • Luxembourg reshapes its transfer princing landscape

      Oliver R. Hoor

      págs. 131-142

      

    • Secondary establishments in EU VAT and treaty law

      Aleksandra Bal

      págs. 143-148

      

    • BEPS impact on EU law: hybrid payments and abusive tax behaviour

      Evgenia Kokolia, Evgenia Chatziioakeimidou

      págs. 149-156

      

  • CFE news

    • Opinion statement FC 15/2014 on developing a multilatral instrument to modify bilateral tax treaties (BEPS action 15)

      págs. 157-162

      

  • What's going on in...

    • Has the persion reform in Armenia solved the existing problems or merely created a new, bigger one?

      Mesrop Manukyan

      págs. 163-165

      

    • Belgian ruling commission's opinion on the concept of 'employer' within the meaning of article 15 the OECD model

      Andy Cools

      págs. 166-169

      

    • Corporate income tax act changes

      Lubka Tzenova

      págs. 170-172

      

    • New CFC rules

      Katerina Perrou

      págs. 173-176