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This free e-mail service informs you about the contents of the forthcoming edition of the European Taxation.
Issue No. 4 (2006) of the
European Taxation is now available online.
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Number 4 - 2006 contains the following:
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ARTICLES
European Union
Treaty Shopping and Other Tax Arbitrage Opportunities in the European Union: A Reassessment - Part 2
Christiana HJI Panayi
pp. 139-155
The author considers the implications of the arguments developed in Part 1 by way of four case studies regarding the freedom of establishment of companies and the free movement of capital.
Belgium
Belgium Moves to Dual Allowance for Corporate Equity
Marcel Gerard
pp. 156-162
The author analyses the significance of the recent decision of Belgium to move to a form of allowance for corporate equity (ACE).
Poland
General and Specific Anti-Avoidance Provisions in Polish Tax Law
Gregory Kujawski
pp. 163-169
This article demonstrates how the concept of the prevention of tax avoidance has developed in Polish tax law.
EC UPDATE
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WHAT'S GOING ON IN ...
Belarus
Incentives for High-Tech Enterprises Introduced
Viktar Strachuk
pp. 170-171
Czech Republic
Treatment of Transparent Entities for Tax Treaty Purposes
Tomas Balco
pp. 171-173
Hungary
Recent Amendments to Hungarian Tax Law
Dr Roland Felkai
pp. 173-175
Italy
Amendments to the Tax Regime for Foreign Deemed Dividends: Remarks and Open Issues
Tancredi Marino
pp. 175-178
Luxembourg
Getting the (Foreign Tax) Credit One Deserves?
Christophe Joosen and Anja Taferner
pp. 178-183
Details and comment are provided on a recent decision of the Luxembourg Administrative Court of Appeals regarding foreign tax credits and Luxembourg municipal business tax.
CUMULATIVE INDEX
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