Intertax

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  Año 2015, Vol. 43, Número 11

  • Dual role of the OECD commentaries: part 1

    Martti Nieminen

    • Resumen

    págs. 636-659

    

  • The general anti-abuse rule proposed by the European Commission

    Tobias Franz

    • Resumen

    págs. 660-672

    

  • A rose by any other name ¿?: the OECD'S proposed revised definition of intangibles

    Michelle Markham

    • Resumen

    págs. 673-687

    

  • Use of foreign losses: the advocate general wants to turn on the Marks & Spencer exemption, but the ECJ rejects the argument and states that EU law constitutes rights to deduct foreign losses

    Thomas Ronfeldt

    • Resumen

    págs. 688-708

    

  • VAT and fixed establishments: mysteries solved?

    • Resumen

    págs. 709-723

    

  • The new Italian patent box: first evaluation and compatibility issues with the OECD indications

    Luca Pappalardo

    • Resumen

    págs. 724-729

    

  • Open door tax policy for foreign direct investments in south eastern Europe: tax incentives and flat tax in action

    Aleksandra Maksimovska-Veljanovsk, Vesna Pendovska, Elena Neshovska Kjoseva

    • Resumen

    págs. 730-741

    

  • To what extent business restructurings fall within the scope of transfer pricing regulations in Russia?

    Aleksei Hanninen

    • Resumen

    págs. 742-755