European taxation

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  Año 2006, Vol. 46, Número 4

  • Treaty shopping and other tax arbitrage opportunities in the European Union: a reassessment - part 2

    Christiana HJI Panayi

    • Resumen

    págs. 139-155

    

  • Belgium moves to dual allowance for corporate equity

    Marcel Gérard

    • Resumen

    págs. 156-162

    

  • General and specific anti-avoidance provisions in Polish tax law

    Gregory Kujawski

    • Resumen

    págs. 163-169

    

  • Incentives for high-tech enterprises introduced

    Viktar Strachuk

    • Resumen

    págs. 170-170

    

  • Treatment of transparent entities for tax treaty purposes

    Tomás Balco

    • Resumen

    págs. 171-172

    

  • Recent amendments to Hungarian tax law

    Roland Felkai

    • Resumen

    págs. 173-174

    

  • Amendments to the tax regime for foreign deemed dividends: remarks and open issues

    Tancredi Marino

    • Resumen

    págs. 175-177

    

  • Getting the (foreign tax) credit one deserves?

    Christophe Joosen, Anja Taferner

    • Resumen

    págs. 178-183