European taxation

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  Año 2016, Vol. 56, Número 4

  • Tax Rulings: in Line with OECD Transfer Pricing Guidelines, but Contrary to EU State Aid Rules?

    Jurjan Wouda Kuipers

    págs. 134-144

    

  • Current Developments in the Corporate Taxation of Free-Float Shares � Can Participation Exemption Shopping Offer a Way Out?

    Karl Broemel

    págs. 145-151

    

  • The New Italian Cooperative Compliance Regime

    Mauro Manca

    págs. 152-160

    

  • Corporate Income Tax Act Changes

    Lubka Tzenova

    págs. 161-162

    

  • Dispute Resolution in Cross-Border Tax Matters

    Harm J. Oortwijn

    págs. 163-168

    

  • French Branch of Foreign Company Must Charge Interest to Its Head Office in Consideration for Cash Advances Provided to the Latter

    Pierre Escaut, Guillaume Glon

    págs. 169-175

    

  • Recent Developments in German Tax Treaty Policy176

    Marisa Baltromejus

    págs. 176-179