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ARTICLES
European Union
The Marks & Spencer Case - The Open Issues Following the ECJ's Final Word
Prof. Dr Michael Lang
pp. 54-67
The author analyses the long-awaited and somewhat surprising decision of the European Court of Justice (ECJ) in the Marks & Spencer case.
Proposal for a Uniform EU REIT Regime - Part 2
Rob Cornelisse, Dennis Weber, Ronald Wijs and Gerard Blokland
pp. 68-75
In the second Part of this article, the authors outline their proposals for a uniform EU Real Estate Investment Trust (REIT) regime.
EC UPDATE
CFE NEWS
Opinion Statement of the CFE Task Force on ECJ cases on the case Banca Popolare di Cremona Regional Tax on Productive Activities (IRAP) (Case C-475/03)
pp. 77-81
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WHAT'S GOING ON IN ...
Luxembourg
New Case Law Developments: Tax Treatment of Losses of a Foreign Permanent Establishment
Dr Jean-Pierre Winandy
pp. 82-84
The author summarizes an important case in which the Luxembourg Administrative Court of First Instance (confirmed by Administrative Court) overruled a long-standing administrative practice regarding the tax treatment of foreign losses and permanent establishments in Luxembourg.
Spain
Recent Developments in the Use of Swiss Finance Branches
José Palacios and Álvaro de la Cueva
pp. 84-85
This note considers the effect of recent Spanish developments on Swiss Finance branch structures.
United Kingdom
The UK Group Actions - An Update
Liesl Fichardt
pp. 87-90
In this note, the author provides a summary of the issues that have been raised in each of the UK Group Litigation Orders (GLOs) before the European Court of Justice (ECJ) and their status at the time of writing.
The Pre-Budget Report 2005
Robert Newey
pp. 90-91
The author describes some of the more important aspects of the Pre-Budget Report 2005, in particular those relating to the introduction of UK Real Estate Investment Trusts (UK REITS).
CUMULATIVE INDEX
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