The Attribution of Profits to a Permanent Establishment: Issues and Recommendations
Carol A. Dunahoo, Mary C. Bennet
págs. 51-67
The Resolution of Transfer Pricing Disputes through Arbitration
Michelle Markham
págs. 68-73
New Case Law on Anti-Abuse Provisions in Germany
Katja Nakhai, Otmar Thömmes
págs. 74-79
The `Right to a Fair Trial’: the French Civil Supreme Court Reduces Its Scope of Application to Tax Matters
Laurent Partouche
págs. 80-84
The Taxation of Shipping Income in Singapore
Tan How Teck
págs. 85-96
EC Tax Scene: German Federal Tax Court submits case regarding deductibility of group financing costs to ECJ
Otmar Thömmes
págs. 97-98
US Tax Scene: Congress Introduces Retroactive Technical Corrections to AJCA
Harrison Cohen, Philip Morrison, Timothy Tuerff
págs. 98-99
China Tax Scene: Notice of SAT Concerning The Amendment of The `Rules for Administration of Taxation of Business Transactions Between Affiliated Enterprises’ (Guo Shui Fa [2004] No. 143)
Jinghua Liu, Daniel Chan
págs. 100-100
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