European taxation

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  Año 2008, Vol. 48, Número 10

  • Articles

    • European Union: A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 1

      Guglielmo Maisto, Pasquale Pistone

      • Resumen

      págs. 503-513

      

    • Germany: The new German transfer pricing rules on cross-border relocation of functions : a preliminary analysis

      Patrick Cauwenbergh, Mayra O. Lucas Mas

      • Resumen

      págs. 514-526

      

    • Italy: The evolution of the concept of the place of management in Italian case law and legislation : interaction with tax treaties and EC law

      Gianluigi Bizioli

      • Resumen

      págs. 527-533

      

    • Bulgaria/European Union: Implementation of the Savings Directive in Bulgaria : selected issues

      Konstantin Lozev

      • Resumen

      págs. 534-540

      

  • CFE News

    • Opinion Statement of the CFE ECJ Task Force on ECJ, Columbus Container Services BVBA & Co v. Finanzamt Bielefeld-Innenstadt, 6 December 2007, C-298/05 - April 2008

      Anonymous Anonymous

      págs. 541-544

      

    • Opinion Statement of the Confédération Fiscale Européenne on the OECD International VAT/GST Guidelines - April 2008

      Anonymous Anonymous

      págs. 545-546

      

  • What's Going On In...

    • Czech Republic: The effective personal income tax rate in the Czech Republic

      Jan Siroky, Anna Kovarova

      • Resumen

      págs. 547-548

      

    • Denmark: Deductions for Danish Pension Contributions

      Helle Vestergaard Rasmussen, Nikolaj Bjornholm

      • Resumen

      págs. 549-549