The Belgian rule against abusive practices in VAT matters : general community law principle, inverse direct effect of the 6th directive, directive compliant interpretation of domestic law or the constitutional principle of legality ; which one trumps the others?
|
2008 |
Broe, Luc de |
Income not otherwise charged = international and community taxation problems : a comparative study of France, Germany and UK: Art. 21 OECD
|
2008 |
David, Cyrille |
Abuse of law : what is the value added of the tax dimension?
|
2008 |
Edwards, Vanessa |
Is it possible to set a coherent system of rules on direct taxation under EC law requirements?
|
2008 |
García Prats, F. Alfredo |
Treaties, rules and regulations : some U.S. perspectives on international tax cooperation
|
2008 |
Gustafson, Charles H. |
The international, European and pluralistic perspectives of transfer pricing taxation
|
2008 |
Hinnekens, Luc |
Application of tax treaties to items of income that are covered by more than one distributive provision
|
2008 |
Raad, Kees van |
Liber amicorum Frans Vanistendael : German experiences with apportioning taxes
|
2008 |
Rädler, Albert J. |
Intangible assets and transfer pricing : comments on section 482, I.R.C., and the new 2007 US treasury regulation
|
2008 |
Rosembuj, Tulio |
Member states tax sovereignty : between the principle of subsidiarity and the necessarity of supranational coordination
|
2008 |
Sacchetto, Claudio |
International tax and international trade policy objectives
|
2008 |
Waincymer, Jeffrey M. |
An international lawyer's perspective on the ECJ's case law concerning the OECD model tax convention and its commentaries
|
2008 |
Wouters, Jan |
Fifty years of European co-operation and the tax policy of the European Commission
|
2008 |
Arendonk, Henk P. A. M. van |
Categorising income for the OECD model
|
2008 |
Jones, John F. Avery |
The discrete charm of the VAT
|
2008 |
Cooper, Graeme S. |
German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
|
2008 |
Cordewener, Axel |
New tax treaty between Belgium and the United States : additional step relating to the application of the OECD report on partnerships in Belgian tax law
|
2008 |
Hinnekens, Philippe |
The international market approach should prevail over the single country approach
|
2008 |
Kemmeren, Eric |
The European Court of Justice and domestic law of tax procedure : a critical analysis
|
2008 |
Maisto, Guglielmo |
Le chant du cygne de la retenue à la source sur les dividendes au sein de l'Union européenne?
|
2008 |
Chéruy, Christian |