Intertax

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  Año 2005, Vol. 33, Número 12

  • Articles

    • Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?'

      Violeta Ruiz Almendral

      págs. 562-584

      

    • The Meaning of Notification Clauses in Tax Treaties

      Arnaud Booij

      págs. 585-594

      

    • The Esab Case (C-231/05) and the Future of Group Taxation Regimes in EU

      Marjaana Helminen

      págs. 595-602

      

    • Input Tax Refund for UMTS Frequencies under European Law

      Friedrich Fraberger, Imke Gerdes

      págs. 603-613

      

    • Cross-Border Tax Issues of Collective Investment Institutions and the Italian Approach

      Giuseppe Giannantoni

      págs. 614-617

      

    • Taxation Matters of Small and Medium-Sized Enterprises in Greece in View of Community Developments

      Evagelia Papadimitriou

      págs. 618-623

      

    • Canada’s 2005 Federal Budget: Moderate Tax Relief Delivered Under Maximum Pressure

      Christopher Wright

      págs. 624-627

      

  • Monthly Features

    • EC Tax Scene: EC Adopts Corporate Merger Directive

      Johan van der Paal

      págs. 628-629

      

    • US Tax Scene: Protocol to Sweden-US Treaty Signed

      Thomas Fuller, Connie Angle

      págs. 629-630