The Impact of a Corporate Governance System on the Place of Effective Management Concept in Spain, France,
Frank Pötgens, Pieter Van Os, Ingrid Mensing, Guillermo Canalejo Lasarte, David López Pombo
págs. 374-384
Three New Swedish Direct Taxation Cases on Their Way to the ECJ
Cécile Brokelind
págs. 385-391
The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives
Luca Cerioni
págs. 392-403
Interest and Royalties Directive (2003/49): Court of Appeal Denies Withholding Tax Refund on Interest Due to Lack of Attestation at Time of Payment
Frank Mortier
págs. 404-407
Hybrid Entity Payments � Extinct Species after the BEPS Action Plan?
Oana Popa
págs. 408-413
Recognition of Final Losses of Permanent Establishments
Christian Kahlenberg
págs. 414-417
Luxembourg� s Exit Tax Regime Recast To Comply with ECJ Case Law
Jean Schaffner, Olivier Till
págs. 418-419
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