European taxation

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  Año 1999, Vol. 39, Número 4-5

  • Articles

    • Denmark: The new holding company regime - the best of both worlds

      Soren Steenholdt, Niels Josephsen

      • Resumen

      págs. 146-156

      

    • France: The tax residence of companies

      Hervé Lehérissel

      • Resumen

      págs. 157-160

      

    • International: Tax treaty implications of non-recourse sales of credit

      Carmine Rotondaro

      • Resumen

      págs. 161-165

      

    • Hungary: Offshore regime : viable opportunity in international tax planning or harmful tax competition?

      Mária Véghelyi, Gabriella Erdós

      • Resumen

      págs. 166-173

      

    • Netherlands: Exchange of information

      René Offermans

      • Resumen

      págs. 174-182

      

    • Germany: General subject-to-tax clauses in recent tax treaties

      Marc Lampe

      • Resumen

      págs. 183-189

      

  • What's Going On In...

    • Netherlands: Setting up of Irrevocable Discretionary Trust Characterized as a Taxable Gift

      Frans Sonneveldt

      • Resumen

      págs. 190-191

      

    • Switzerland: New Measures to Counteract Treaty Abuse

      Stephan Baumann

      • Resumen

      págs. 192-196