Cost Sharing Agreements under Italian Tax Law and Practice
V. Nanni
págs. 66-68
Student Article in Model Conventions and in Tax Treaties
Marek Herm
págs. 69-90
Tax-Neutral Inheritance of Shares in a German Partnership
Jörg R. Nickel, Manfred J. Klein
págs. 91-94
The Concept of Tax Haven: A Legal Analysis
Mykola Orlov
págs. 95-110
New Inter-Corporate Participation Exemption Regime in Sweden
Magnus Alhager
págs. 111-117
EC Tax Scene: When Practice Converges with Principle: European Companies and the Slow March Toward Freedom of Establishment
Otmar Thömmes
págs. 118-119
US Tax Scene: IRS Issues New Procedures for Treaty-Based Excise Tax Exemptions
Richard Safranek, Joseph Cruz
págs. 119-120
US Tax Scene: New US–Dutch Administrative Arrangements for Mutual Agreement Procedures
Thomas Fuller, Kelly Maddux
págs. 120-121
US Tax Scene: IRS Issues Guidance on Qualified Corporation Status
Thomas Fuller, Raymond Lincourt
págs. 121-122
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