Expected and unexpected developments of European integration in the field of direct taxes

Article Abstract:

The long term developments expected in European tax law are examined. The need for cooperation among European Commission, European Court of Justice and European Union member states for framing rules governing consolidation of direct taxes is discussed.

Taxes, Editorial, European Union. European Commission, Taxation, European Court of Justice

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Cross-border trading in shares or participation in Spanish collective investment institutions: new Regime for accreditation of residence and provision of information

Article Abstract:

The changes in the rules, pertaining to investment in shares and partici pation in Spanish collective investment institutions, are discussed.

Spain, Demographic aspects, Capital investments, Capital investment

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'D'istortion of the common market? Analysis and future perspectives of the MFN clause within EC law

Article Abstract:

Analysis of European Union law, pertaining to relevance of most favoured nation status during taxation of European businesses, is presented.

European Community law

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