Number 3 - 2006 contains the following:
 

The author surveys recent developments regarding the French ruling practice with particular reference to changes in respect of the main features of the French ruling procedures, i.e. the general procedure and tacit agreements.

The first part of this article sets out a general overview of how direct tax matters are dealt with in the Community. In the overview, the author explains and contrasts the development of positive and negative methods of integration. Other provisions affecting direct taxation are then examined.

The article considers the Swiss international tax law in question with regard to the Switzerland-EC Savings Tax Agreement, in particular Federal withholding tax and the tax treaties with the Member States.

The author considers the recent reforms to the Estonian tax system.

Details and comments are provided regarding a recent Italian ruling on the application of the Italian controlled foreign company (CFC) rules to a Maltese International Trading Company and the tax treatment of the imputation credit and the refund of the corporate income tax granted by Malta to an Italian resident shareholder receiving dividends from a Maltese company.

The author describes the features of the Law of 23 December 2005, which introduced a withholding tax on certain interest payments made for the benefit of Luxembourg resident individuals and also abolished wealth tax for individuals.