Germany: The tax regime for controlled foreign corporations
Petra Eckl
págs. 2-7
International: Proposed changes to the OECD Commentary on Article 5 : part I - the physical PE notion
Alessandro Caridi
págs. 8-20
CFE Opinion Statement on Anti-Abuse Measures Concerning the Place of Supply of Services for VAT Purposes
Anonymous Anonymous
págs. 21-21
European Union: The limitation on benefits clause under an open sky
Braedon Clark
págs. 22-26
European Union: Car taxation in the European Union : a new initiative of the Commission
Anthony Zom
págs. 27-30
Finland: Finnish imputation system under ECJ scrutiny
Hannele Liede, Lari Hintsanen
págs. 31-35
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