European taxation

• 

  Año 2001, Vol. 41, Número 11

  • Articles

    • Switzerland: Treaty shopping and the Swiss withholding tax trap

      Peter Reinarz

      • Resumen

      págs. 415-422

      

    • Switzerland: Impact on Swiss tax law of the non-discrimination requirement in the EC-Swiss bilateral agreements

      Pascal Hinny

      • Resumen

      págs. 423-427

      

    • European Union: Corporate income tax coordination - current practitioner opinions

      Lorence L. Bravenec

      • Resumen

      págs. 428-429

      

    • European Union: Tobin-Spahn tax on financial transactions and Article 56 EC: an opinion

      L.A. Denys

      • Resumen

      págs. 430-435

      

    • Hungary: M & A taxation

      Annamária Köszegi

      • Resumen

      págs. 436-445

      

  • CFE News

    • Opinion Statement on the Proposal of a Directive of the European Parliament and the Council Amending Council Directive 91/308/EEC on the Prevention of the Use of a Financial System for the Purpose of Money Laundering (12469/1/2000 - C5-0678/2000 - 1999/0152(COD))

      Confédération Fiscale Européenne

      págs. 446-447

      

  • What's Going On In...

    • Italy: Capital Gains Tax Regime Developments

      Paola Flora

      • Resumen

      págs. 448-448

      

    • Sweden: Legislative changes following the Saint-Gobain decision

      Maria Svensson, Axel Hilling

      • Resumen

      págs. 448-449

      

    • United Kingdom: Enterprise for all - New Labour's Programme for the New Parliament

      Thor Leegaard

      • Resumen

      págs. 450-454