Periodo de publicación recogido
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Luca Cerioni
Revista técnica tributaria, ISSN 0214-6010, Nº. 135, 2021, págs. 113-137
New Taxing Right in the Unified Approach: Old Wine in a New Bottle
Qiang Cai, Luca Cerioni, Xiaorong Li
Intertax, ISSN 0165-2826, Vol. 48, Nº. 11, 2020, págs. 956-965
Luca Cerioni
EC tax review, ISSN 0928-2750, Vol. 27, Nº. 5, 2018, págs. 237-249
X v Staatssecretaris van Financiën: a step forward in a proper application of the ability-to-pay principle in cross-border situations?
Luca Cerioni
British Tax Review, ISSN-e 0007-1870, Nº. 2, 2017, págs. 162-171
The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: overcoming the final hurdle of juridical double taxation within the european union?
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 57, Nº. 5, 2017, págs. 182-191
Luca Cerioni
Intertax, ISSN 0165-2826, Vol. 44, Nº. 6-7, 2016, págs. 463-480
The Never-Ending Issue of Cross-Border Loss Compensation within the EU: Reconciling Balanced Allocation of Taxing Rights and Cross-Border Ability-to-Pay
Luca Cerioni
EC tax review, ISSN 0928-2750, Vol. 24, Nº. 5, 2015, págs. 268-280
The new 'Google tax': the 'beginning of the end' for tax residence as a connecting factor for tax jurisdiction?
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 55, Nº. 5, 2015, págs. 185-195
Guido Imfeld and Nathalie Garcet v Belgian State: a continuation of the Schumacker doctrine?
Luca Cerioni
British Tax Review, ISSN-e 0007-1870, Nº. 2, 2014, págs. 128-135
The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 54, Nº. 9, 2014, págs. 392-403
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 53, Nº. 7, 2013, págs. 329-340
Removing cross-border tax obstacles for EU citizens: feasibilit of a far-reaching one-stop-shop regime for mobile workers and investors
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 53, Nº. 5, 2013, págs. 194-206
Luca Cerioni
Journal of business law, ISSN 0021-9460, Nº. 4, 2010, págs. 311-337
A hypothesis for radical tax reform in the European Union: the implications of the abolition of corporate income taxes
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 47, Nº. 8-9, 2007, págs. 377-388
Commission communication and general developments regarding home state taxation
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 46, Nº. 8, 2006, págs. 375-382
The possible introduction of common consolidated base taxation via enhanced cooperation: some open issues
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 46, Nº. 5, 2006, págs. 187-196
The debate on Real Estate Investment Trust (REIT) regimes in the European Union has been stimulated as more and more Member States have introduced or are considering introducing such regimes. In this article, the authors consider the major (potential) discriminatory aspects for REIT regimes. They then focus on the tax treatment of foreign shareholders in REITs and discuss potential "Community Law proof" solutions to this problem.: at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - part 2
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 46, Nº. 1, 2006, págs. 13-28
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 45, Nº. 12, 2005, págs. 541-559
European Union: Harmful tax competition revisited : why not a purely legal perspective under EC law?
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 45, Nº. 7, 2005, págs. 267-281
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 44, Nº. 12, 2004, págs. 547-560
Intra-EC interest and royalties tax treatment
Luca Cerioni
European taxation, ISSN 0014-3138, Vol. 44, Nº. 1, 2004, págs. 47-52
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