European taxation

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  Año 2018, Vol. 58, Número 2-3

  • Articles

    • European Union - EU Tax Haven Blacklist – Is the European Union Policing the Whole World?

      Vinod Kalloe

      • Resumen

      págs. 47-55

      

    • Denmark - Rules Restricting the Scope of Utilization of Interest Expenses for Tax Purposes

      Tohmas Booker

      • Resumen

      págs. 56-62

      

    • European Union - The Freedom of Establishment and Recapture of PE Losses under the Merger Directive

      Marjon den Toom, Harm van den Broek

      • Resumen

      págs. 63-72

      

    • Germany - Permanent Establishment Taxation in Germany in a Post-AOA-Implementation Era: A Primer on Exceptions and Problem Areas

      Sven Hentschel, Gerhard Kraft, Till Moser

      • Resumen

      págs. 73-81

      

    • Finland - Centralization of Intangibles and Transfer Pricing under BEPS and Finnish Tax Law

      Seppo Penttilä, Anita Isomaa Myllymäki

      • Resumen

      págs. 82-92

      

  • CFE News

    • Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

      CFE ECJ Task Force

      • Resumen

      págs. 93-96

      

  • What's Going On In...

    • European Union/Greece - Withholding Taxation and the EU Fundamental Freedoms: Greek Source Taxation of Service Fees

      Anna Manitara

      • Resumen

      págs. 97-103

      

    • Italy - Selected Recent Italian Tax Court Decisions on Transfer Pricing

      Francesco Avella

      • Resumen

      págs. 104-108

      

    • European Union - Tax Relief Granted to “Private-Social” Organizations and State Aid Rules: A Difficult Balance Following Betania (Case C-74/16)

      Stefano Dorigo

      • Resumen

      págs. 109-115

      

    • Netherlands - Pro Rata Deduction of Negative Income from Income Received in Each Member State

      Hannelore Niesten

      • Resumen

      págs. 116-119