Holding structures and exemptions from capital duty an overview of recent developments concerning non-discrimination provisions in tax treaties
Koos W. Valkenburg
págs. 170-178
Application of the parent-subsidiary directive to permanent establishments?
Francisco Alfredo García Prats
págs. 179-189
Loss carry-forward changes
Stephen G. Hürner
págs. 190-190
International tax proposals enacted after amendments
P. Dick
págs. 191-192
Taxation of companies and individuals
Juhani Kesti
págs. 193-196
Anti-avoidance and other new tax measures
Federica Fantozzi, Carlo Galli
págs. 197-201
Impact of a cross-border fiscal unity on a company's profit calculation
Harry Doornbosch
págs. 202-204
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