págs. 3-12
Cadbury Schweppes: the ECJ significantly limits the application of CFC rules in the member states
págs. 13-18
págs. 19-24
págs. 25-29
Multistate cumulative tax burdens and reliefs in the European Community: lessons from the United States
págs. 30-37
The author starts by examining the implications of cumulative tax burdens and reliefs in a multistate scenario in the United States and then examines the same issues in a Community context. Next, the implications of tax treaties are scrutinized. Finally, the author considers whether or not the apparent Community asymmetry regarding this issue is about to be corrected.: full compensation for the use of capital as a tax base for enterprises - a possible inititative for the member states of the European Union?
págs. 38-46
págs. 47-50
Opinion statement of the CFE task force on ECJ cases on the judgment in the case of Marks & Spencer plc v. Halsey (case C-446/03): judgement delivered 13 December 2005
CFE ECJ Task Force
págs. 51-54
págs. 55-57
págs. 58-59
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