Intertax

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  Año 2014, Vol. 42, Número 1

  • 2013 Income Tax Reform in Norway

    Rainer Zielke

    págs. 1-61

    

  • Unjust Enrichment in European Union Tax Law: In Search of Balance between the Views of the Court of Justice, the General Principles of EU Law and the Constitutional Principles of EU Member States

    Krzysztof Lasinski-Sulecki

    págs. 2-17

    

  • Legal Aspects of Statistical Sampling in Tax Compliance

    Robert F. van Brederode

    págs. 18-27

    

  • The New German DCL and Dividend Matching Rules and UE Law

    Otmar Thömmes, Alexander Linn

    págs. 36-43

    

  • The Diplomatic and Government Service Provisions of the OECD MTC: A Case for Their Continued Efficacy

    Cameron Hall

    págs. 36-43

    

  • Some Legal Issues with Implementing Commission Proposed Financial Transaction Tax in Estonia

    Ants Soone

    págs. 44-50

    

  • China Tax Scene

    Jinghua Liu, Jon Eichelberger

    págs. 62-67