European taxation

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  Año 1998, Vol. 38, Número 1

  • Does Cyber-commerce necessitate a revision of international tax concepts?

    Ine Lejeune, Bart Vanham, Isabel Verlinden, Alain Verbeke

    págs. 2-13

    

  • Estate planning revisited: flander's new inheritance taxes on the path towards reduction

    Jacques Malherbe

    págs. 14-19

    

  • Highlights of the new tax treaty with the United States

    Josef Schuch, Gerald Toifl

    págs. 20-31

    

  • Development of anti¡avoidance rules with respect to corporate reorganizations

    Piergiorgio Valente

    págs. 32-41

    

  • Business tax reform 1997

    Peter Reinarz

    págs. 42-44

    

  • Consultative document on transfer pricing

    Les Secular

    págs. 45-48