European taxation

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  Año 2004, Vol. 44, Número 12

  • Articles

    • Germany/Union Europea: The CLT-UFA case and the "principle of neutrality of legal form"

      Arne Schnitger

      • Resumen

      págs. 522-527

      

    • United Kingdom: Cross-border enforcement of tax liabilities : recent European legislation from a UK perspective

      Robert Newey

      • Resumen

      págs. 528-534

      

    • European Union: Taxation of inter-company dividends in the presence of a PE : the impact of the EC fundamental freedoms (part two)

      Emiliano Zanotti

      • Resumen

      págs. 535-546

      

    • European Union: The European private company : basic legal aspects and some open issues on its tax treatment

      Luca Cerioni

      • Resumen

      págs. 547-560

      

  • What's Going On In...

    • Germany: Draft Laws on gaap and on the introduction of an enforcement procedure for enterprise control

      Claudia Daiber, Uwe Küchler

      • Resumen

      págs. 561-561

      

    • Ukraine : the taxation of individuals

      Roustam Vakhitov

      • Resumen

      págs. 562-565