European taxation

• 

  Año 2005, Vol. 45, Número 3

  • Articles

    • European Union: Triangular cases and the Interest and Royalties Directive : untying the Gordian knot? - part 3

      Michele Gusmeroli

      • Resumen

      págs. 86-96

      

    • European Union: Ships and taxes : does the case of Commission v. Netherlands have tax implications?

      Christiana HJI Panayi

      • Resumen

      págs. 97-102

      

    • Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles

      Alejandro García Heredia

      • Resumen

      págs. 103-112

      

    • Spain: Software and tax treaties: Considerations on taxation at source

      Juan Francisco Rodríguez

      • Resumen

      págs. 113-116

      

    • Belgium: The Belgian advance ruling procedure : recent experience and greater efficiency and flexibility from 2005

      Henk Vanhulle

      • Resumen

      págs. 117-120

      

    • Norway: Reform of company and shareholder taxation in Norway

      Thor Leegaard

      • Resumen

      págs. 121-125

      

    • Portugal: The Portuguese Budget Law for 2005 - focus on tax avoidance

      Adelaide Passos, Rui Camacho Palma

      • Resumen

      págs. 126-128