Shareholder Relief and EC Treaty Law - Supranational ’Aims and Effects’?
Joachim Englisch
págs. 200-213
The Advantages and Disadvantages of Using an Advance Pricing Agreement: Lessons for the UK from the US and Australian Experience
Michelle Markham
págs. 214-229
EC Guidelines on State Aid to Maritime Transport and Belgian Maritime Tax Measures
Brent Springael
págs. 229-238
Classification of Foreign Entities and Classification Conflicts: Netherlands’ Developments
Ton J.A. Stevens, Auke W.G. Lamers
págs. 240-247
An Update on the South African Tax Reform Process
Willem Cronje
págs. 249-251
EC Tax Scene: Are foreign losses deductible? Can EC law be relied upon indirectly?'
págs. 252-253
EC Tax Scene: Challenge to UK Thin Capitalisation Rules Referred to ECJ
Eric Tomsett
págs. 253-253
US Tax Scene: IRS Issues Advice on Treaty Benefits for Dual-Incorporated Company
Phil Morrison, Jeff O'Donnell, Randy Wilson, James Hardin
págs. 254-255
China Tax Scene: Notice of the State Administration of Taxation (’SAT’) Concerning the Calculation of the Individual Income Tax (’IIT’) Liability of Year-End Bonuses. (Guo Shui Fa [2005] No. 9) (’Notice 9’)
Jon Eichelberger, John Gu
págs. 256-256
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