European taxation

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  Año 2003, Vol. 43, Número 7-8

  • Articles

    • International: The legal status of the OECD Commentary and static or ambulatory interpretation of tax treaties

      Peter Wattel, Otto Marres

      • Resumen

      págs. 222-235

      

    • Latvia: EU accession and the Latvian tax system

      Zigurds G. Kronbergs

      • Resumen

      págs. 236-243

      

    • OECD: The 2003 OECD Model

      Perla Gyöngyi Végh

      • Resumen

      págs. 244-249

      

  • CFE News

    • Report on the CFE Forum 2003: Brussels, 10 April 2003

      Paul Morton

      págs. 250-272

      

  • What's Going On In...

    • Austria: Tax law amendments in response to EC Code of Conduct

      Walter Loukota

      • Resumen

      págs. 273-274

      

    • Denmark: Interpretation of tax treaties : a recent Supreme Court decision

      Jørn Qviste

      • Resumen

      págs. 275-278

      

    • European Union: VAT Directive on electronic services - some open questions

      Luc Hinnekens

      • Resumen

      págs. 279-282

      

    • Germany: Tax Privilege Reduction Act - final version

      Petra Eckl

      • Resumen

      págs. 283-289

      

    • Netherlands: Rebirth of the APA regime

      Harmen van Dam

      • Resumen

      págs. 290-290

      

    • Poland: Regulation of Ministerial Interpretations and Tax Authority Rulings Amended

      Bogumil Brzezinski, Wlodzimierz Nykiel

      • Resumen

      págs. 291-292