European taxation

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  Año 2011, Vol. 51, Número 5

  • Articles

    • Group taxation within the European Union: did papillon and art. 24(5) of the OECD model tax convention create a butterfly effect?

      G.F. Boulogne

      • Resumen

      págs. 171-178

      

    • Must eu merger directive benefits be made available where EEA states are involved?

      Marjaana Helminen

      • Resumen

      págs. 179-183

      

    • Danish tax authorities prevail in recent beneficial ownership decision

      Arne Riis

      págs. 184-189

      

    • Tax residence and the mobility of companies: borderline cases under private international law and tax law

      Jan Van Daele

      • Resumen

      págs. 190-200

      

  • EU update

    • Far-reaching changes in austria stemming from the budget accompanying act 2011

      Andreas Baumann, Martina Gatterer

      • Resumen

      págs. 201-203

      

    • Czech supreme administrative court sets clear limits for tax authorities when adjusting transfer prices

      Pavel Fekar

      • Resumen

      págs. 204-206

      

    • The commission takes a further look at simplifying the cross-border portfolio tax claim process

      Paul Radcliffe

      • Resumen

      págs. 207-210

      

    • The shift in the burden of proof in regard to transfer pricing

      Pietro Mastellone

      • Resumen

      págs. 211-214

      

    • The LOB provision in the new Japan-Netherlands tax treaty

      Dick A. Hofland, Frank Pötgens

      págs. 215-220