European taxation

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  Año 1998, Vol. 38, Número 5-6

  • The taxation of trusts in civil law countries, Denmark trust, anstalt and foundation: a comparison

    Erik Werlauff

    págs. 143-151

    

  • Is there a need to re-evaluate tax sparing?

    Jeffrey P. Owens, Torsten Fensby

    págs. 152-156

    

  • Taxation of athletes

    Francisco J. Magraner Moreno

    págs. 157-160

    

  • An alternative holding company location?

    Christiana Djanani, Sven Bremer

    págs. 161-175

    

  • Deemed interest on interest-free loans not taxable: general anti-avoidance rule

    Peter S. Andersen

    págs. 176-177

    

  • Severance pauments

    Rainer Prokisch

    págs. 178-180

    

  • First-ever ruling on dividend stripping

    Gerhard Kraft, Martin Krause

    págs. 181-182

    

  • Recent updates to the OECD model tax convention

    Dietmar Aigner, Mario Züger

    págs. 183-185

    

  • Tax treaty trends

    Cetin Kara

    págs. 186-191

    

  • Mutual agreement between Italy and United States on creditability of italian Regional tax

    Constance M. McCarthy, Carl A. Dubert

    págs. 192-196