European taxation

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  Año 2005, Vol. 45, Número 8

  • Articles

    • European Union. Inheritance and gift tax and EC fundamental freedoms - German Federal Tax Court rules on different valuation methods for foreign and domestic real estate

      Eva Burgstaller, Katharina Haslinger

      • Resumen

      págs. 315-322

      

    • Sweden: Swedish Supreme Administrative Court rejects reference to ECJ regarding application of EC Parent-Subsidiary Directive

      Cécile Brokelind

      • Resumen

      págs. 323-330

      

  • CFE News

    • CFE News: CFE Forum 28 april 2005: Summary report and speeches

      Anonymous Anonymous

      págs. 331-351

      

  • What's Going On In...

    • France: Surprising French Supreme Administrative Court decision on the interpretation of a non-discrimination clause

      Henry Lazarski

      • Resumen

      págs. 352-352

      

    • Italy: Italian ruling on attribution of profits to permanent establishments

      Raffaele Russo

      • Resumen

      págs. 353-355

      

    • Luxembourg: Luxembourg adapts 1929 holding companies regime to comply with EU Code of Conduct

      Raf Bogaerts

      • Resumen

      págs. 356-358

      

    • Netherlands: Deductibility of costs in connection with a participation in the capital of a subsidiary

      Jeroen Smits

      • Resumen

      págs. 359-361