Notional Income from the Cross-border Internal Transfer of Asserts- Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment
Georg Seitz
págs. 44-74
The Dutch Supreme Court Reaffirms and Clarifies "de facto employer" under Article 15 of the OECD Model
Frank Pötgens
págs. 75-81
Transfer Pricing: The Growth of International Trade and the Development of Tax Laws and Practices in Europe and the World
Gianfranco Peracin
págs. 82-89
Respective Scope of the Substance Over Form Theory and Transfer Pricing in a French Audit
Cyril Maucour, Marc Bénard
págs. 90-94
EC Tax Scene
Stephan Mueller
págs. 95-96
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