European taxation

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  Año 2004, Vol. 44, Número 2-3

  • Articles

    • Netherlands: Bosal Holding case and the freedom of establishment : a Dutch perspective

      Gerard Meussen

      • Resumen

      págs. 59-64

      

    • European Union: The "D case" : most-favoured-nation treatment and compensation of legal costs before the European Court of Justice

      Dennis Weber, Etienne Spierts

      • Resumen

      págs. 65-71

      

    • International: Article 15 of the OECD Model Convention on "income from employment" and its undefined terms

      Bernard Peeters

      • Resumen

      págs. 72-82

      

    • European Union: Limitation on benefits and state aid

      Christiana HJI Panayi

      • Resumen

      págs. 83-98

      

    • Hungary: EU accession and the Hungarian tax system

      Gabriella Erdós, Akos Burjau, Tamas Locsei

      • Resumen

      págs. 99-106

      

    • Cyprus: EU accession and the Cyprus tax system

      Yiannis Tsangaris

      • Resumen

      págs. 107-114

      

  • What's Going On In...

    • Denmark: Proposed amendments on tax treatment of interest payments between related corporate parties and danish check-the-box entities

      Anders Oreby Hansen

      • Resumen

      págs. 115-115

      

    • France: Real Property Tax Reforms introduced by Finance Law 2004

      Henry Lazarski

      • Resumen

      págs. 116-120

      

    • Italy: New dividend and capital gains regime

      Stefano Serbini, Paola Flora

      • Resumen

      págs. 121-127

      

    • Spain: Tax changes : thin capitalization, inward expatriates and royal payments to non-residents

      Natalie J. Halla-Villa Jiménez

      • Resumen

      págs. 128-130