Intertax 2006 |
Title | Subject | Authors |
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) | Law | Thommes, Otmar, Nakhai, Katja |
AG rules on CFC legislation in Cadbury Schweppes case.(Advocate General on controlled foreign company rule) | Law | Tomsett, 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) | Law | Tomsett, Eric |
AG rules on withholding tax on remuneration paid to non-residents.(Advocate General's decision in FKP Konzertproducktionen GmbH case) | Law | Thommes, Otmar, Nakhai, Katja |
An analysis of the 2005 Amendments to the Merger Directive. | Law | Aurelio, Massimiano |
APAs in Australia, Canada and the United States: Current Developments and Future Directions.(Advance Pricing Agreement) | Law | Markham, 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) | Law | Rainer, 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) | Law | Pimentel, Miguel Cortez |
ECJ restricts scope of CFC legislation.(European Court of Justice, controlled foreign company) | Law | Thommes, Otmar, Tomsett, Eric, Rainer, Anno, Roels, Jan, Hurk, Hans van den |
EC tax scene.(European Commission) | Law | Tomsett, Eric, Rainer, Anno |
Important changes in Indirect Taxes through the Finance Act 2006. | Law | Govind, Har |
Important fiscal initiatives and tax changes in India in the financial year 2005-06. | Law | Govind, Har |
In search of a (new) equilibrium between tax sovereignty and the Freedom of Movement within EC.(European Community) | Law | Weber, Dennis |
Kirchberg 3 October 2006: three decisions that did ... not change the future of European taxes.(Editorial) | Law | Pistone, Pasquale |
On the controversial role of the European court in corporate tax cases. | Law | Housson, Fred C. de |
Some thoughts for e-reforming the tax system: beyond the bit tax. | Law | Uricchio, Antonio |
Struggling with words in tax jurisprudence: the revival of textualism in the supreme court of the United States of America. | Law | Matteotti, Rene |
Tax and exchange control: South Africa 2006. | Law | Cronje, W.B. |
Taxation of dividends distributed by POrtuguese resident companies. | Law | Ferreira, 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. | Law | Wang, Minyan |
Temporal limitations to tax judgements of the European Court of Justice. | Law | van 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. | Law | Cadosch, Roger M. |
The Netherlands - introduction of a fully exempt investment fund regime. | Law | Havenga, Rob |
The SICAR: a new Luxembourg vehicle for private equity and venture capital investments.(Societe d'Investissement en Capital a Risque) | Law | Starita, Mario |
The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law. | Law | Tenore, Mario |
Timing issues related to the changes of the Applicable Treaty Law. | Law | Tenore, Mario |
Transfer pricing documentation: the EU code of conduct compared with member state rules (part 2). | Law | Fletcher, 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). | Law | Schnorberger, Stephan, Gerdes, Inke, Van Herksen, Monique |
Transfer pricing documentation: the EU code of conduct compared with member states rules.(European Union) | Law | Schnorberger, Stephan, Rosenkranz, Juliane, Garcia, Manel |
US tax scene. | Law | Fuller, Tom, Kogan, Kelly |
US tax scene. | Law | Cohen, Harrison, Castanon, Richard |
US tax scene. | Law | Prillaman, Garner, Tran, Jackie |
US Tax Scene: new US-Germany protocol zero rates intercompany dividends, updates limitation on benefits provision.(United States) | Law | Fuller, Thomas, Sina, Jeremy |
VAT treatment of financial services: a primer on conceptual issues and country practices.(value added tax) | Law | Zee, Howell H. |
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