European taxation

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  Año 2015, Vol. 55, Número 8

  • Articles

    • The end of intra-group financing... or not just yet?: part 2

      Pascal Janssens, David Ledure, Bertrand Vandepitte, Jelle Loos

      págs. 343-351

      

    • Withholding tax exemption for interest on medium and log-term loans

      Michele Gusmeroli

      págs. 352-362

      

    • Status of implementation of the authorized OECD approach into domestic tax lae and tax treaties: part 1

      Steef Huibredgtyse, Louan Verdoner, Igne Valutyte, René Offermanns

      págs. 363-373

      

    • The italian voluntary disclosure programme: a new era of tax amnesty?

      Pietro Mastellone

      págs. 374-384

      

    • The taxation of gratuitous transfers between immediate family members: an analysis of the Spanish perspective

      Irene Rovira Ferrer

      págs. 385-390

      

  • EU Update

    • Tax residence of individuals in Italy: the determination of the notion of centre of vital interests

      Giorgio Beretta

      págs. 391-394

      

    • New FC regime: yet another tax measure implemented to tighten the polish tax system

      Magdalena van Doorn-Olejnicka

      págs. 395-398