European taxation

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  Año 2016, Vol. 56, Número 2-3

  • The impact of article 9 of the OECD model on german taxation

    Martin Weiss

    págs. 51-57

    

  • Cross-border rulings: direct and indirect taxation

    Evgenia Kokolia, Theodora Lazaretou

    págs. 58-62

    

  • The tax treatment of severance payments made in a cross-border context. A swiss perspective

    Christine Ledure

    págs. 63-77

    

  • Will the Netherlands threshold for levying taxes on PEs be lowered by proposed changes in line with BEPS action 7: preventing the artificial avoidance of PE status?

    Hendrik-Jan van Duijn, Rocco O. Ijsselmuiden

    págs. 78-86

    

  • Opinion statement ECJ-TF 2/2015 on the decision of the European Court of Justice in European Commission v. United Kingdom ("Final Losses) (Case C-172/13), concerning the "Marks & Spencer Exception"

    págs. 87-93

    

  • Opinion statement ECJ-TF 3/2015 on the decision of the European court of Justice in C.G. Sopora (Case C-512/13), on "Horizontal Discrimination"

    págs. 94-98

    

  • Tax shelter for start-ups

    Thomas Goemaere, Frank Hoogendijk

    págs. 99-101

    

  • Countering harmful tax practices: BEPS Action 5 and EU iniciatives-past progress, current status and prospects

    Howard M. Liebman, Werner Heyvaert, Valérie Oyen

    págs. 102-105

    

  • Cross-border information-The german approach

    Anette Kugelmüller Pugh

    págs. 106-111

    

  • A summary of information obligations of Netherlands taxpayers, in particular with regard to information from abroad

    Ed A.G. van der Ouderaa

    págs. 112-116

    

  • In Dubio Pro Tributario- a new old rule under polish tax law

    Katarzyna Bronzewska

    págs. 117-118

    

  • The 2016 revised tax code: a milestone in the History of Romania's National Tax System

    Oana Popa

    págs. 119-125

    

  • Are monetary donations to foreign foundations taxable in Spain?

    Héctor Gabriel de Urrutia Coduras

    págs. 126-128

    

  • Finance (No.2) Act 2015

    Douglas Roxburgh

    págs. 129-131