European taxation

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  Año 2006, Vol. 46, Número 8

  • Statement of practice on cross-border dispute resolution: France significantly improves tax security for international transactions

    Bruno Gibert

    • Resumen

    págs. 355-363

    

  • Taxation of corporations in Canada: comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 2

    Thorsten Stetter, Christoph Spengel

    • Resumen

    págs. 364-374

    

  • Commission communication and general developments regarding home state taxation

    Luca Cerioni

    • Resumen

    págs. 375-382

    

  • Tax motives are legal motives: the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

    Nikola Vinther, Erik Werlauff

    • Resumen

    págs. 383-386

    

  • Finance Act 2006 and the implications for Ireland from a corporate tax perspective

    Liam Grimes, Tom Maguire

    • Resumen

    págs. 387-395

    

  • Opinion statement on modernizing value added tax obligations for financial services and insurances commission consultation paper

    CFE ECJ Task Force

    págs. 396-398

    

  • Ruling on the taxation of income derived by Italian flow-through entities

    Raffaele Russo, Andrea de Nigris

    págs. 399-401

    

  • Malta, the imputation system and the European Union

    Conrad Cassar Torregiani

    • Resumen

    págs. 402-406