International Tax Avoidance: A UK Perspective
Malcolm Gammie
págs. 267-278
Corporate Income Tax Problems with `Organschaft' if Business Periods Deviate from the Calendar Year
Otto-Ferdinand Graf Kerssenbrock
págs. 279-300
Multilateral Tax Treaties – A Model for the Future?
Nils Mattsson
págs. 301-308
The Belgian Transfer Pricing Circular of 28 June 1999: The End of the `Pragmatic' Approach of Transfer Pricing in Belgium?
Patrick Cauwenbergh, Bart Van Honsté
págs. 309-321
Reception of the Trust Institute under German Tax Law?
Manfred J. Klein
págs. 322-324
Israel – Tax Reform Proposals of The Ben Basat Commission
Leon Harris
págs. 324-326
EC Tax Scene
Klaus Eicker
págs. 327-327
US Tax Scene
Bruce W. Reynolds, Brian Giannattasio
págs. 328-330
Latin America Tax Scene
Koen van 't Hek
págs. 330-332
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