European taxation

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  Año 2002, Vol. 42, Número 6-7

  • Articles

    • International: Direct taxation and the WTO agreements

      Karsten Engsig Sorensen

      • Resumen

      págs. 206-213

      

    • International: Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers

      F.P.G. Pötgens

      • Resumen

      págs. 214-227

      

    • Russia: Review of the corporate income tax chapter of the Russian tax code

      Tatjana Polivanova Rosenauer

      • Resumen

      págs. 228-239

      

  • CFE News

    • New Confédération Fiscale Européenne Task Force on ECJ Case Law Formed

      Confédération Fiscale Européenne

      págs. 240-241

      

    • The Consequences of the Verkooijen Judgment

      Confédération Fiscale Européenne

      págs. 241-246

      

    • Deduction for Income Tax Purposes of Creditable but not Credited VAT

      Confédération Fiscale Européenne

      págs. 247-254

      

  • What's Going On In...

    • Denmark: Current Developments in Denmark

      Claes Hahn Balle

      • Resumen

      págs. 255-256

      

    • Italy: Withholding tax on the equalization tax refund in breach of EC law

      Simone Tredicine

      • Resumen

      págs. 257-260

      

    • Netherlands: Irish IFSC tax regime considered a reasonable tax regime from a Netherlands corporate income tax perspective : decision of the Supreme Court of 8 February 2002 (no. 36358)

      Dick A. Hofland, Marcel Jakobsen

      • Resumen

      págs. 261-264

      

    • OECD: OECD faces employee stock options

      Perla Gyöngyi Végh

      • Resumen

      págs. 265-268