Italy: proposed changes inthe complementary tax on corporations
págs. 2-2
Luxembourg: investment allowance
págs. 2-2
Treaties: The Franco-Swiss tax treaty. Switzerland - Federaton of Rhodesia and Nyassaland
págs. 2-2
Netherlands: the concept of permanent establishment
págs. 3-4
Austria: tax treaty provisions and foreign tax credit
págs. 4-7




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