Shooting the messenger: the proposed enabler penalty
págs. 142-150
págs. 151-161
X v Staatssecretaris van Financiën: a step forward in a proper application of the ability-to-pay principle in cross-border situations?
págs. 162-171
The attribution of profits to permanent establishments: testing the interaction of domestic taxation laws and tax treaties in practice
págs. 172-203
Designing Co-operative compliance programmes: lessons from the EU State aid rules for tax administrations
págs. 204-229
Risk assessment in a co-operative compliance context: a dutch- UK comparison
págs. 230-248
The office of tax simplification: the way forward?
págs. 249-268
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