The EC Court’s Interpretation of the Parent-Subsidiary Directive under the Denkavit Case
Guglielmo Maisto
págs. 180-189
Amendments to Spanish Methods of Avoiding International Economic Double Taxation and the Tax Treatment of Spanish Holding Entities
José Manuel Calderón Carrero
págs. 190-201
The Commissionaire: A Tax-Focused Evaluation from Germany
Christian Brodersen, Helga von Kolczynski
págs. 201-210
Germany as an International Holding Company Location
Manfred Guenkel, Elisabeth Schmitz
págs. 210-215
New Tax Measures in France: Finance Act 1997 and Finance Reform Act 1996
Vincent Renoux
págs. 216-220
The New Spanish Corporation Income Tax
José Manuel Tejerizo López
págs. 221-223
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