Netherlands: new tax regime for investment companies and funds
págs. 271-278
United KIngdom: sales or exchanges of know-how
págs. 279-281
Denmark: reform of the assessment and collection of income and nwt worth taxes; extension of tax liability of non-residents for dividends and employment income
págs. 282-289
Belgium: pension paid by a Belgian pension fund to a non-resident for emplyment abroad is neither subject to Belgian withholding tax nor income tax
págs. 290-290
United Kingdom: distribution from share premium reserve of related Italian company held to be a return of capital
págs. 291-292
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