European taxation

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  Año 1998, Vol. 38, Número 9

  • Tax aspects of employee share options in Belgium, France, Germany, The Netherlands and The United Kingdom

    Jos W. G. Korpadi, F.P.G. Pötgens, Pim M. Smit

    págs. 278-293

    

  • Shadow act, draft regulations

    Ken MacKenzie, Gareth Kingdon

    págs. 294-296

    

  • Taxation of preliminary contracts

    Henry Lazarski

    págs. 297-301

    

  • Tax treaty policy statement

    Rijkele Betten

    págs. 302-309

    

  • Cross-border leasing and vat in the european community

    Howard M. Liebman, Peter Parmentier

    págs. 310-310

    

  • New expatriate regime

    Mária Véghelyi

    págs. 311-314

    

  • Subsidiaries as permanent establishments: the Philip Morris Case

    Carlo Romano

    págs. 315-320