Intertax 2006 - Abstracts

Intertax 2006
TitleSubjectAuthors
AG concludes German rule restricting depreciation of holdings in subsidiaries violates EC law.(Advocate General on the European Commission tax law in Rewe Zentralfinanz eG case)LawThommes, Otmar, Nakhai, Katja
AG rules on CFC legislation in Cadbury Schweppes case.(Advocate General on controlled foreign company rule)LawTomsett, Eric
AG rules on UK Thin Cap regime.(Advocate General rules on Test Claimants in the Thin Cap Group Litigation v. Commissioner of Inland Revenue)LawTomsett, Eric
AG rules on withholding tax on remuneration paid to non-residents.(Advocate General's decision in FKP Konzertproducktionen GmbH case)LawThommes, Otmar, Nakhai, Katja
An analysis of the 2005 Amendments to the Merger Directive.LawAurelio, Massimiano
APAs in Australia, Canada and the United States: Current Developments and Future Directions.(Advance Pricing Agreement)LawMarkham, Michelle
China tax scene.Law 
Commission staff working document.(European Union Joint Transfer Pricing Forum )Law 
Consequences of ECJ decision.(European Court of Justice hears Belgium versus European Commission)LawRainer, Anita
'D'istortion of the common market? Analysis and future perspectives of the MFN clause within EC law.(most favoured nation status in European Commission)LawPimentel, Miguel Cortez
ECJ restricts scope of CFC legislation.(European Court of Justice, controlled foreign company)LawThommes, Otmar, Tomsett, Eric, Rainer, Anno, Roels, Jan, Hurk, Hans van den
EC tax scene.(European Commission)LawTomsett, Eric, Rainer, Anno
Important changes in Indirect Taxes through the Finance Act 2006.LawGovind, Har
Important fiscal initiatives and tax changes in India in the financial year 2005-06.LawGovind, Har
In search of a (new) equilibrium between tax sovereignty and the Freedom of Movement within EC.(European Community)LawWeber, Dennis
Kirchberg 3 October 2006: three decisions that did ... not change the future of European taxes.(Editorial)LawPistone, Pasquale
On the controversial role of the European court in corporate tax cases.LawHousson, Fred C. de
Some thoughts for e-reforming the tax system: beyond the bit tax.LawUricchio, Antonio
Struggling with words in tax jurisprudence: the revival of textualism in the supreme court of the United States of America.LawMatteotti, Rene
Tax and exchange control: South Africa 2006.LawCronje, W.B.
Taxation of dividends distributed by POrtuguese resident companies.LawFerreira, Rogerio M. Fernandes, de Oliviera, Antonio Fernandes
Tax jurisdiction in electronic commerce from the perspective of public international law- a paricular examination of income tax.LawWang, Minyan
Temporal limitations to tax judgements of the European Court of Justice.Lawvan der Stok, Eelco
The 2006 Leiden Alumni Forum on taxation of cross-border dividends in Europe and the relation with Third Countries: the cases pending before the European Court of Justice.LawCadosch, Roger M.
The Netherlands - introduction of a fully exempt investment fund regime.LawHavenga, Rob
The SICAR: a new Luxembourg vehicle for private equity and venture capital investments.(Societe d'Investissement en Capital a Risque)LawStarita, Mario
The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law.LawTenore, Mario
Timing issues related to the changes of the Applicable Treaty Law.LawTenore, Mario
Transfer pricing documentation: the EU code of conduct compared with member state rules (part 2).LawFletcher, Richard, Schnorberger, Stephan, Rosenkranz, Juliane, Mkrtchyan, Tigran, Bourtourault, Pierre-Yves, Maucour, Cyril, Polacco, Giuliana, Valle, Eugenio Della, Pantelidaki, Stephanie
Transfer pricing documentation: the EU Code of Conduct compared with Member State Rules (Part 3).LawSchnorberger, Stephan, Gerdes, Inke, Van Herksen, Monique
Transfer pricing documentation: the EU code of conduct compared with member states rules.(European Union)LawSchnorberger, Stephan, Rosenkranz, Juliane, Garcia, Manel
US tax scene.LawFuller, Tom, Kogan, Kelly
US tax scene.LawCohen, Harrison, Castanon, Richard
US tax scene.LawPrillaman, Garner, Tran, Jackie
US Tax Scene: new US-Germany protocol zero rates intercompany dividends, updates limitation on benefits provision.(United States)LawFuller, Thomas, Sina, Jeremy
VAT treatment of financial services: a primer on conceptual issues and country practices.(value added tax)LawZee, Howell H.
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