International - Taxation of the Digital Economy: A Pragmatic Approach to Short-Term Measures
Georg Kofler, Gunter Mayr, Christoph Schlager
págs. 123-129
European Union - When Are Domestic Anti-Avoidance Rules in Breach of Primary and Secondary EU Law? – Comments Based on Recent ECJ Decisions
Jakob Bundgaard, Peter Koerver Schmidt, Michael Tell, Anders Nørgaard Laursen, Lars Bo Aarup
págs. 130-139
International - Interest Limitation Rules: At a Crossroads between National Sovereignty and Harmonization
Lisa Tillmann, Rebecca Hoehl
págs. 140-148
Poland - The (In)Compatibility of Polish CFC Rules with the Constitution Pre and Post-Implementation of the EU Anti-Tax Avoidance Directive (2016/1164)
Blazej Kuzniacki
págs. 149-162
Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“Pro-Rata Personal Deductions”), Concerning Personal and Family Tax Benefits in Multi-State Situations
CFE ECJ Task Force
págs. 163-169
Italy - Tax Residence of Individuals in Italy: The Availability of a Permanent Home
Giorgo Beretta
págs. 170-172
Italy - The Italian Interest Limitation Rule: Constitutional Issues
Giuseppe Vanz
págs. 173-175
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