Netherlands : Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
Marjaana Helminen
págs. 454-460
European Union : Environmental taxation in Europe : a bird's eye view
Kees A. Heineken
págs. 461-466
Spain : Fiscal federalism in Spain : the assignment of taxation powers to the autonomous communities
Violeta Ruiz Almendral
págs. 467-475
Germany : Ruling on access to data processing information
Claudia Daiber, Uwe Huchler
págs. 476-477
Italy : The new San Marino-Italy tax treaty
Piergiorgio Valente, Giovanni Rolle
págs. 478-481
United Kingdom : The new UK relief for disposals of substantial shareholdings
Robert Newey
págs. 482-485
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