European taxation

• 

  Año 2002, Vol. 42, Número 12

  • Articles

    • European Association of Tax Law Professors: Tax competition in Europe - the national perspective

      Wolfgang Schön

      • Resumen

      págs. 490-500

      

    • Italy: Parent-Subsidiary Directive : discussion of a controversial position taken by the Italian tax authorities

      Antonio Russo, Davide Morabito

      • Resumen

      págs. 501-506

      

  • What's Going On In...

    • Austria: Developments in the income taxation of investment funds

      Tatjana Polivanova Rosenauer

      • Resumen

      págs. 507-512

      

    • Belgium: Amendments to the participation exemption regime

      Marc Tahon, Raf Bogaerts

      • Resumen

      págs. 513-514

      

    • Denmark: New less restrictive CFC legislation

      Henrik Dietz, Dan Buxbon

      • Resumen

      págs. 515-521

      

    • Italy: The Italian CFC provisions : traced from a French model, or another Italian renaissance?

      Bertrand Dussert

      • Resumen

      págs. 522-525

      

    • Norway. Norway's Supreme Court holds beneficiaries liable for income tax in respect of Liechtenstein trust under CFC legislation

      Thor Leegaard

      • Resumen

      págs. 526-529