The European Treaties’ Implications for Direct Taxes
Joachim Englisch
págs. 310-335
Interpretation of Tax Treaties and Domestic General Anti-Avoidance Rules - A Sceptical Look at the 2003 Update to the OECD Commentary
René Matteotti
págs. 336-350
New Belgian Tax Legislation on Securities Lending and Collateral Transactions
Henk Vanhulle, Wim Eynatten
págs. 351-357
Notable Developments in Indirect Taxes through the Finance Act 2005
Har Govind
págs. 358-367
German Administration Principles for Transfer Pricing and Documentation: Unofficial Translation of the Federal Ministry of Finance Letter Dated April 12, 2005
Ulrich Ränsch, Alexandra John
págs. 368-401
Explanatory Notes
págs. 402-404
EC Tax Scene: ECJ Hears Case on Cross-Border Mergers
págs. 405-407
EC Tax Scene: German Tax Court Finds Implementation Law for Merger Directive Incompatible with Directive
Otmar Thömmes
págs. 407-407
US Tax Scene: Canadian, US Competent Authorities Sign MOU on Mutual Agreement Procedure
Susanna Haas Lyons, Connie Angle
págs. 408-408
China Tax Scene: Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Individual income Tax Treatment of Stock Option Gains (Cai Shui [2005] No. 35) (’Notice 35’)
John Gu, Doris Ho, Jinghua Liu
págs. 408-410
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