EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyser
O. H. Jacobs, Christoph Spengel, Thorsten Stetter, Carsten Wendt
págs. 414-428
Most-Favoured-Nation Treatment under Tax Treaties Rejected in the European Community: Background and Analysis of the D Case', Dennis Weber
Dennis Weber
págs. 429-444
Most-Favoured-Nation Clauses in Double Taxation Conventions - A Worldwide Overview', Ines Hofbauer
Inés Hofbauer
págs. 445-453
A Slip of the European Court in the D Case (C-376/03): Denial of the Most-Favoured-Nation Treatment because of Absence of Similarity?', Servaas van Thiel
Servaas Van Thiel
págs. 454-457
Belgium Stimulates Equity Financing
Werner Heyvaert, Dirk Deschrijver
págs. 458-465
'Treaty Shopping and Domestic GAARs in the Light of a Recent Austrian Decision on Irish IFS Companies', Christine Obermair, Patrick J. Weninger
Christine Obermair, Patrick J. Weninger
págs. 466-473
Spotlight on Uncertain Tax Positions: The Trend of Increased Attention on Disclosure of Exposures
Maarten L.B. van der Lande, Katri Aarnio
págs. 474-478
EC Tax Scene: ECJ rejects most-favoured nation argument in D Case
Otmar Thömmes, Katja Nakhai
págs. 479-480
'EC Tax Scene: AG Opinion on implications of free movement of capital in inheritance tax case
Otmar Thömmes, Stefan Müller
págs. 480-481
US Tax Scene: Technical Corrections Act Introduced
Susanna Haas Lyons, Connie Angle
págs. 481-482
US Tax Scene: Stapled Stock Regulations Finalized as Proposed
Diane Renfroe, Mindy herzfeld
págs. 482-482
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