The taxation of trusts in civil law countries: Italy
Guglielmo Maisto
págs. 242-248
Tax treatment of general partnerships: a landmark court decision
Marnix van Keirsbilck
págs. 249-254
Offshore electronic commerce, taxing difficulties and planning opportunities
Julian J.B. Hicley
págs. 255-261
Income taxation of certain types of swap contract
Carmine Rotondaro
págs. 262-268
Taxation of employment income under treaties in triangular cases
Peter S. Andersen
págs. 269-276
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