OECD: Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties
Frank Engelen, F.P.G. Pötgens
págs. 250-269
European Union: Reliefs from economic double taxation on EU dividends : impact of the Baars and Verkooijen cases
Antonello Lupo
págs. 270-275
Spain: The tax treatment of software
Alvaro de Juan Ledesma, Álvaro de la Cueva González-Cotera
págs. 276-280
Netherlands and Canada: Exchange of information and other mutual assistance instruments
Roland R. Knobbout
págs. 281-285
On the Interest and Royalties Directive, or How an Espresso Measure May Become a Decaf One
Stella Raventós Calvo
págs. 286-287
Germany: German-controlled IFSCs not abusive : decisions of the Supreme Tax Court of 19 January 2000
Gerhard Kraft
págs. 288-290
Swedwn: Share buy-backs by Swedish companies possible
Peter Brandt
págs. 291-293
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