Denmark: The new holding company regime - the best of both worlds
Soren Steenholdt, Niels Josephsen
págs. 146-156
France: The tax residence of companies
Hervé Lehérissel
págs. 157-160
International: Tax treaty implications of non-recourse sales of credit
Carmine Rotondaro
págs. 161-165
Hungary: Offshore regime : viable opportunity in international tax planning or harmful tax competition?
Mária Véghelyi, Gabriella Erdós
págs. 166-173
Netherlands: Exchange of information
René Offermans
págs. 174-182
Germany: General subject-to-tax clauses in recent tax treaties
Marc Lampe
págs. 183-189
Netherlands: Setting up of Irrevocable Discretionary Trust Characterized as a Taxable Gift
Frans Sonneveldt
págs. 190-191
Switzerland: New Measures to Counteract Treaty Abuse
Stephan Baumann
págs. 192-196
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