International: Unless the Vienna Convention otherwise requires : notes on the relationship between Article 3(2) of the OECD Model Tax Convention and Articles 31 and 32 of the Vienna Convention on the Law of Treaties
Edwin van der Bruggen
págs. 142-156
Russia: Russia to attract foreign investors with transparent tax regime
Boris Masterenko
págs. 157-161
Estonia: EU accession and the Estonian tax system
Erki Uustalu
págs. 162-166
Comments on ECJ, Lankhorst-Hohorst GmbH, Case C-324/00, 12 December 2002
Anonymous Anonymous
págs. 167-172
Opinion Statement on an Anomaly in the Treatment of Subsidies That Are Not Directly Linked to the Price of Goods and Services
Confédération Fiscale Européenne
págs. 172-172
Italy: Tax authorities' ruling on CFC defines the concept of "income produced abroad"
Raffaele Russo
págs. 173-174
United Kingdom: The Marks and Spencer case : UK special commissioners find UK group relief rules compatible with freedom of establishment
Luc Hinnekens
págs. 175-182
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