European taxation

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  Año 2003, Vol. 43, Número 4

  • Articles

    • European Union: Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH

      Axel Cordewener

      • Resumen

      págs. 102-113

      

    • European Union: Attribution of income to permanent establishments under EC law

      Lari Hintsanen

      • Resumen

      págs. 114-122

      

    • International: The OECD approach to partnerships - some critical remarks

      Raffaele Russo

      • Resumen

      págs. 123-128

      

  • CFE News

    • Opinion Statement on Taxation of Fairs and Exhibitions in the European Union - Place of Supply, Article 9, Sixth Directive

      Anonymous Anonymous

      págs. 129-129

      

  • What's Going On In...

    • France: Introduction of a new tax regime available to quoted real estate investment companies

      Henry Lazarski

      • Resumen

      págs. 131-132

      

    • Greece: Income, inheritance and incentive tax legislation reform

      Ioannis Stavropoulos

      • Resumen

      págs. 133-135

      

    • Netherlands: Is the credit system in jeopardy and is harmonization of EU inheritance taxes ahead?

      Rijkele Betten

      • Resumen

      págs. 136-139