European taxation

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  Año 2014, Vol. 54, Número 5

  • Corporate income tax: marking the passage of time

    Jaap Bellingwout

    págs. 171-177

    

  • R&D&I tax incentives in the European Union and states aid rules

    Begoña Pérez Bernabeu

    págs. 178-191

    

  • Case closed: tax treatments of US s-corporations under Germany-United States income ans capital tax treaty: Treaty benefits for hybrid entities

    Richard Xenophon Resch

    págs. 192-197

    

  • The Netherlands has not turned a blind eye towards the international debate regarding tax planning

    Patrick T. F. Schrievers, Joost Vogel

    págs. 198-204

    

  • Opinion statement ECJ-TF 1/2014 of the CFE on the decision of the European Court of justice un "Akerberg Fransson" (Case C-617/10) concerning "Ne bis idem" in tax law

    págs. 205-207

    

  • Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union

    Adrian Cloer, Annemarie Conrath, Nina Vogel

    págs. 208-210

    

  • New provisions regarding yhe taxation of the digital economy

    Luigi Quaratino

    págs. 211-217

    

  • UK tax breaks for the 2014 Commonwealth games in Glasgow

    Karolina Tetlak

    págs. 218-220