International/European Union - A Multi-Level Approach to “Treaty Entitlement” under the BEPS Project
Carlo Garbarino
págs. 542-553
China (People's Rep.)/France/Korea (Rep.) - Taxpayer Fair Trial Rights and BEPS Implementation from the Perspectives of China, France and Korea
Youjin Jung
págs. 554-564
European Union - Opinion Statement FC 7/2018 on a Proposal for a Council Directive Amending Directive 2006/112/EC, as Regards the Introduction of Detailed Technical Measures for the Operation of the Definitive VAT System for the Taxation of Trade between Member States (2018/0164(CNS))
CFE Fiscal Committee
págs. 565-570
Germany - New Perspective on the Taxation of CFCs in Third Countries?
Lars F. Nielsen
págs. 571-575
Italy - The Relationship between the EU Parent-Subsidiary Directive (2011/96) and Tax Treaties under Italian Case Law: Is Double Non-Taxation Always Undesirable?
Francesco Capitta
págs. 576-581
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