European Union - The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment
Raffaele Petruzzi, Vasiliki Koukoulioti
págs. 391-400
Russia - International Tax Rules in Russia: Analysis and Conceptual Findings
Nikolai Milogolov
págs. 401-410
European Union - The Controversial Application of the ne bis in idem Rule by the European Court of Human Rights in Respect of Tax Penalties
Baris Bahçeci, Selin Ovalıoğlu
págs. 411-418
Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms
CFE ECJ Task Force
págs. 419-425
Italy - Duties, Royalties and Customs Valuation Pending Italian Supreme Court Decision on the Inclusion of Royalties in Taxable Value
Marco Allena
págs. 426-432
Netherlands - The Relationship between Tax Treaties and Protective Tax Assessments Issued in Respect of Pensions and Annuities upon Emigration: Pacta sunt servanda and Compartmentalization
F.P.G. Pötgens, Elena M.L. Kool
págs. 433-438
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