European taxation

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  Año 2018, Vol. 58, Número 8

  • Articles

    • European Union - Transfer of a PE under the Merger Directive (2009/133): Capital Gains Taxation and the Freedom of Establishment

      Harm van den Broek, Marjon den Toom

      • Resumen

      págs. 335-342

      

    • European Union - Cross-Border Dividend and Interest Payments and Holding Companies – An Analysis of Advocate General Kokott’s Opinions in the Danish Beneficial Ownership Cases

      Susi Hjorth Bærentzen

      • Resumen

      págs. 343-353

      

    • European Union - Personal Data Protection Rights within the Framework of International Automatic Exchange of Financial Account Information

      Blaise Krähenbühl

      • Resumen

      págs. 354-363

      

    • Italy - Exit Taxation and Restructuring Operations: A Comparison of EU and Italian Tax Law

      Massimo Pellecchia

      • Resumen

      págs. 364-370

      

  • CFE News

    • Opinion Statement FC 1/2018 on the European Commission Proposal of 21 March 2018 for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services

      CFE Fiscal Committee

      • Resumen

      págs. 371-374

      

  • What's Going On In...

    • European Union - CFE Forum 2018: Summary Report

      Larisa Gerzova, Oana Popa, Giulia Gallo

      • Resumen

      págs. 375-380

      

    • Italy - Cross-Border VAT Groupings: The Effects of the New Italian Regulation

      Giuseppe Melis, Luca Giancola

      • Resumen

      págs. 381-386