Intertax 2008 |
Title | Subject | Authors |
Applying CFC rules to 'affiliates': critical elements for considerations.(controlled foreign companies)(Report) | Law | Peracin, Gianfranco, De Luca, Alberto |
Arm's length principle, exit tax and commensurate with income standard: some practical thoughts on the new German transfer pricing rule 2008.(Law overview) | Law | Schnorberger, Stephan |
Corporate tax and the European Commission.(Articles)(Report) | Law | Merks, Paulus |
Double tax relief: disparity or harmful restriction? | Law | Hordijk, Peter |
EC Tax Scene.(Monthly Features)(European Commission)(Dutch witholding tax rules incompatible with European Commission law) | Law | |
Notional income from the cross-border international transfer of assets - why the amendments to the German Income Tax Act violate the freedom of establishment.(Articles)(Report) | Law | Seitz, Georg |
Respective scope of the substance over form theory and transfer pricing in a French audit.(Report) | Law | Benard, Marc, Maucour, Cyril |
Substance-over-form doctrine in Russian tax law: recent developments.(Report) | Law | Afanasiev, Andrey |
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under Article 15 of the OECD model.(Organisation for Economic Co-operation and Development) | Law | Potgens, Frank P.G. |
Transfer pricing: the growth of international trade and the development of tax laws and practices in Europe and the world.(Report) | Law | Peracin, Gianfranco |
Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA)). | Law | Schnorberger, Stephan |
US tax scene.(Monthly Features)(Iceland and US tax treaty) | Law | Morrison, Phil, Wanek, Mark |
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