European taxation

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  Año 2011, Vol. 51, Número 2-3

  • Articles

    • Ireland. Taxation of Collective Investment Funds and Availability of Treaty Benefits

      David Lawless, Sean Murray

      págs. 51-57

      

    • Spain. Spanish Tax Measures to Promote Internationalization – Where Have the Good Times Gone?

      Rafael Calvo

      págs. 58-66

      

    • Italy. The Deductibility of Costs Arising from Transactions with Residents of Tax Havens

      Lorenzo Banfi, Andrea Brambilla

      págs. 67-74

      

    • Netherlands. Cross-Border and EU Aspects of Distressed Group Debt: The Dutch Creditor’s Viewpoint

      Reinout Kok

      págs. 75-84

      

    • European Union. Limitation on Benefits Clauses and EU Law

      José Calejo Guerra

      págs. 85-97

      

  • CFE News

    • A Developing Relationship: Tax Authority – Taxpayer – Tax Adviser - Report from the 3rd CFE Professional Affairs Conference in Düsseldorf

      Rudolf Reibel

      págs. 98-100

      

  • What's Going On In...

    • European Union. A New Tax Strategy for the European Union: FTT and FAT, Realistic or a Bridge too Far?

      Gerard Meussen

      págs. 101-104

      

    • Portugal. The New Participation Exemption Regime

      Tania de Almeida Ferreira

      págs. 105-107