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Intertax, ISSN 0165-2826, 12/2006, Volume 34, Issue 12, pp. 636 - 638
Journal Article
Journal of International Taxation, ISSN 1049-6378, 10/2002, Volume 13, Issue 10, p. 48
  On July 19, 2002, the UK and US governments signed a protocol to the proposed UK-US double tax treaty. One of the most significant changes in the proposed... 
Tax treaties | Withholding taxes | Double taxation | Tax exemptions
Journal Article
10/2002, Volume 13, Issue 9
  In August 2002, the UK government published a consultation document that discusses proposals for further reform of the UK corporate tax system. Important... 
Corporate income tax | Proposals | Tax reform
Magazine Article
05/2002, Volume 13, Issue 5
  A tax appeal tribunal in the UK has ruled that a transfer pricing adjustment to income may be made to companies that set up and support share option schemes... 
Tax law | Corporation law | Cases | Foreign subsidiaries | Stock options | Transfer pricing
Magazine Article
11/2004
  During the ECOFIN meeting of September 10 and September 11 2004, the European Commission presented a non-EU-wide solution for profit determination rules for... 
Multinational corporations | International taxation | Tax base | EU directives | Court decisions | Corporate taxes | Amendments | Tax credits | Capital gains | Acquisitions & mergers
Magazine Article
12/2002, Volume 14, Issue 1
  The ECJ issued its decision in LankhorstHohorst GmbH on December 12, 2002, upholding essentially all of the Advocate General Mischo's recommendations. The... 
International law | Court decisions | Corporate income tax
Magazine Article
07/2002, Volume 13, Issue 7
  On May 30, 2002, the European Court of Justice heard a case concerning German thin capitalization rules. Lankhorst-Hohorst, a company resident in Germany but... 
Dividends | Court decisions | Interest costs | Tax deductions
Magazine Article
10/2002, Volume 13, Issue 9
  The European Commission has formally closed its investigation into Spain's Vizcaya coordination center regime after the Spanish government abolished the... 
EC single market | Tax legislation | Investigations
Magazine Article
06/2002, Volume 13, Issue 6
  In a judgment issues April 30, 2002, the European Court of First Instance struck down the European Commission formal state aid investigation into Gibraltar's... 
Tax exempt organizations | Status | Investigations
Magazine Article
07/2002, Volume 13, Issue 7
  In a judgement issued May 30, 2002, the European Court of Justice (ECJ) concluded that it lacked jurisdiction to answer questions referred to it by the... 
Jurisdiction | Court decisions | Tax assessments
Magazine Article
05/2002, Volume 13, Issue 5
  On February 27 2002, the European Commission initiated a formal investigation into whether the Belgian coordination centre (BCC) regime is incompatible with... 
Multinational corporations | Tax base | Economic aid
Magazine Article
11/2002, Volume 13, Issue 10
  The European Court of Justice Advocates General recently concluded in 2 separate cases that certain Dutch corporate income tax rules and the German thin... 
Tax treaties | Capitalization | Court decisions | Corporate income tax
Magazine Article
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