European taxation

• 

  Año 2003, Vol. 43, Número 10

  • Articles

    • European Union: Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Überseering

      Dennis Weber

      • Resumen

      págs. 350-354

      

    • Germany: Direct tax provisions potentially incompatible with EC law - a checklist for practitioners

      Wolfgang Kessler, Christoph Spengel

      • Resumen

      págs. 355-366

      

    • Netherlands/Spain: The classification of partnerships for tax purposes : a comparative analysis

      Freek P.J. Snel, Cristian Oliver Lucas Mas

      • Resumen

      págs. 367-377

      

  • CFE News

    • Consultation Paper VAT

      Confédération Fiscale Européenne

      págs. 378-380

      

  • What's Going On In...

    • European Union/Germany: The taxation of artists and sportsmen after the Arnoud Gerritse decision

      Dick Molenaar, Harald Grams

      • Resumen

      págs. 381-382

      

    • France: Supreme Court allows deduction of foreign losses under conditions : decision of 16 May 2003

      Bruno Gouthière

      • Resumen

      págs. 383-385

      

    • Macedonia: Taxation of individuals

      Elizabeta Vladimirova

      págs. 386-388

      

    • Russian Federation: Tax authorities issue recommendations on the taxation of permanent establishments

      Victor Matchekhin

      • Resumen

      págs. 389-392