European taxation

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  Año 2006, Vol. 46, Número 5

  • The possible introduction of common consolidated base taxation via enhanced cooperation: some open issues

    Luca Cerioni

    • Resumen

    págs. 187-196

    

  • Problems and options in calculating the tax base of companies in the European Union under home state taxation

    Elena González, Juan Franch Fluxà

    • Resumen

    págs. 197-207

    

  • Energy taxation - an analysis of the EU Energy Taxation Directive with special reference to Hungary and the Benelux member states

    Katalin Csilós

    • Resumen

    págs. 208-215

    

  • The OECD Commentary as a source of international law and the role of the judiciary

    Hans Pijl

    • Resumen

    págs. 216-224

    

  • Polish direct tax provisions potentially incompatible with EC fundamental freedoms

    Adam Zalasinski

    • Resumen

    págs. 225-229

    

  • Amendments to the Bulgarian corporate income tax act

    Lubka Tzenova

    • Resumen

    págs. 230-230

    

  • Annex to Advocate General's conclusion on whether or not Art. 17 of the OECD Model applies to the basic salaries of sportsmen

    Rijkele Betten

    • Resumen

    págs. 231-236