European taxation

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  Año 2007, Vol. 47, Número 8-9

  • Free movement of capital and third countries: exploring the outer boundaries with Lasertec, A and B and Holböck

    Axel Cordewener, Georg Kofler, Clemens Philip Schindler

    • Resumen

    págs. 371-376

    

  • A hypothesis for radical tax reform in the European Union: the implications of the abolition of corporate income taxes

    Luca Cerioni

    • Resumen

    págs. 377-388

    

  • Permanent establishments under Italian tax law: an overview

    Raffaele Russo, Edoardo Pedrazzini

    • Resumen

    págs. 389-397

    

  • Advance rulings on the application of tax treaties

    Federico Balbiano Colcavagno

    • Resumen

    págs. 398-406

    

  • Cross-border taxation of employee stock options: how to improve the OECD Commentary - Part 1

    Frank Pötgens, Marcel Jakobsen

    • Resumen

    págs. 407-418

    

  • Opinion Statement on the Introduction of a Mechanism for Eliminating Double Imposition of VAT in Individual Cases - May 2007

    CFE ECJ Task Force

    págs. 419-419

    

  • New guideline on recognition of transparency principle for foreign partnerships

    Séverine Baranger

    • Resumen

    págs. 420-423

    

  • Cross-border loss relief in Latvia: the lessons to be learned

    Julija Petkevica

    • Resumen

    págs. 424-427