Corporation Income Tax Systems in the European Union – An Analysis of their Effects on Competition and Reform Proposals
Otto Jacobs
págs. 264-278
Transfer-Pricing Study Thoroughly Scrutinized in State Tax Case
Marc M. Levey, Scott L. Brandman, Victor H. Miesel
págs. 278-282
Does the Verkooijen Case Need a Second Opinion? - A Short Response to the Opinion of Advocate General La Pergola in Case C-35/98 (Verkooijen)
Dennis Weber
págs. 283-284
The Theory of Tax Abuse
Sébastien B. J. Moerman
págs. 284-290
Corporate Tax-Loss Utilizations: Decree on s. 8, para. 4 of the Corporate Income Tax Act and s. 12, para. 3, sentence 2 of the Reorganization Tax Act
Bernd Cloppenburg, Günther Strunk
págs. 291-292
Italy: New Capital Withholding Tax Regime
Piergiorgio Valente, Marco Magenta
págs. 293-306
Concept of Income Under the Indian and Canadian Income Tax Acts
Anil Kumar Jain
págs. 307-310
EC Tax Scene: European Court of Justice Continues to Strengthen the Situation of Permanent Establishments
Klaus Eicker
págs. 311-311
EC Tax Scene: Abolition of Intra-EU Duty Free
Gerd Scholten
págs. 312-312
US Tax Scene: Substance of Owner's Relationship Remains Key under US Check-the-Box
Michael DiFronzo, Eric Overman
págs. 312-314
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