European taxation

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  Año 2001, Vol. 41, Número 9

  • Articles

    • International: Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community

      Luc Hinnekens

      • Resumen

      págs. 299-306

      

    • Portugal: Parent-Subsidiary Directive: the Epson case

      Francisco de Sousa da Câmara

      • Resumen

      págs. 307-314

      

    • Belgium/Netherlands: An analysis of the new tax treaty between Belgium and the Netherlands

      Bart Kosters

      • Resumen

      págs. 315-324

      

    • Poland: M & A taxation

      Slawomir Krempa

      • Resumen

      págs. 325-334

      

    • European Union: Current European tax issues

      Harrie van Mens, Fernando Gil Porquet

      • Resumen

      págs. 335-338

      

    • Italy: The evolving concept of "place of effective management" as a tie-breaker rule under the OECD Model Convention and Italian law

      Carlo Romano

      • Resumen

      págs. 339-343

      

  • What's Going On In...

    • Finland: Taxation of non-resident artists' income

      Risto Rytöhonka

      • Resumen

      págs. 344-344

      

    • France: New legislation on Stock Options

      Eric Ginter, Laurent Deis

      • Resumen

      págs. 345-346

      

    • Norway: Constitutional Prohibition of Retroactive Tax Legislation not Effective

      Thor Leegaard

      • Resumen

      págs. 347-350