European taxation

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  Año 2003, Vol. 43, Número 2

  • Articles

    • International: Proposed changes to the OECD Commentary on Article 5 : part II - the construction PE notion, the negative list and the agency PE notion

      Alessandro Caridi

      • Resumen

      págs. 38-46

      

    • Slovak Republic: EU accession and the Slovak tax system

      Zuzana Blazejová

      • Resumen

      págs. 47-54

      

  • What's Going On In...

    • European Union: ECJ : Finnish income tax regime on the deductibility of pension insurance contributions violates the freedom to provide services

      P.M. Manninen, Risto Rytöhonka

      • Resumen

      págs. 55-57

      

    • Spain: 2003 direct taxation reform

      José Palacios, Vicente Bootello Machín

      • Resumen

      págs. 58-60

      

    • United Kingdom: Inland Revenue guidance on the new substantial shareholding relief

      Robert Newey

      • Resumen

      págs. 61-63