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
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