European taxation

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  Año 2017, Vol. 57, Número 11

  • Articles

    • European Union - Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach

      René Offermans, Steef Huibregtse, Louan Verdoner, Jan Jakub Michalek

      • Resumen

      págs. 466-480

      

    • Portugal - The Taxation of Trusts in Portugal

      Francisco de Sousa da Câmara

      • Resumen

      págs. 481-495

      

    • European Union - Did the ECJ Go Too Far in Brisal (Case C-18/15)?

      Joao Sergio Ribeiro

      • Resumen

      págs. 496-503

      

  • CFE News

    • Opinion Statement FC 3/2017 on the Proposed Directives for the Introduction of a Common Corporate Tax Base and Common Consolidated Corporate Tax Base

      Anonymous Anonymous

      • Resumen

      págs. 504-507

      

  • What's Going On In...

    • European Union - Thin Capitalization Rules and Corresponding Tax Exemptions: All or Nothing

      Gerard Meussen

      • Resumen

      págs. 508-511

      

    • Netherlands - Footballer’s Share of a Transfer Fee and the Quasi-Payroll Tax on Excessive Severance Payments

      Dick Molenaar

      • Resumen

      págs. 512-514

      

    • United Kingdom - Preparing for Brexit: A Note on the European Union (Withdrawal) Bill

      Belema R. Obuoforibo

      • Resumen

      págs. 515-518