European taxation

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  Año 2015, Vol. 55, Número 5

  • The tax treatment of shareholder loans in Germany

    Martin Weiss

    págs. 179-184

    

  • The new 'Google tax': the 'beginning of the end' for tax residence as a connecting factor for tax jurisdiction?

    Luca Cerioni

    págs. 185-195

    

  • Citizenship and taxation in France

    Andreas Kallergis

    págs. 196-200

    

  • The taxation of social enterprise

    Anuschka J. Bakker

    págs. 201-205

    

  • Joint AOTCA/CFE opinion statement FC 1/2015 on the OECD 2014 public discussion draft on preventing the artificial avoidance of PE status (BEPS action 7)

    págs. 206-208

    

  • Tax transparency: how to make it work

    Rudolf Reibel

    págs. 209-212

    

  • New preferential intellectual property regime

    Giulia Gallo

    págs. 213-214

    

  • Clarification of the tax treatment of limited partnerships

    Patrick Mischo, Paul Berna

    págs. 215-217

    

  • Income tax amendments in Poland: new thin cap rules effective 1 January 2015

    Agnieszka Kopec, Marcin Jamrozy

    págs. 218-220