Deze maand zijn in aflevering 2013/01 de volgende zaken van commentaar voorzien door de redactie van H&I.
  • Action Plan to strengthen the fight against tax fraud and tax evasion. European Commission (comments by Nouwen)
  • Commission Recommendation on aggressive tax planning. General anti-abuse rule. European Commission (comments by Nouwen)
  • Commission Recommendation. Minimum standards of good governance. Third countries. European Commission (comments by Nouwen)
  • Report from the EU Code of Conduct Group (Business Taxation) to the ECOFIN Council of 4 December 2012 (comments by Nouwen)
  • EU Joint Transfer Pricing Forum. Communication. European Commission (comments by
  • Klaver and Russo)
  • Felixstowe Dock and Railway Company and Others; UK Group Relief system: Non Discrimination in tax treaties and EU Law (comments by da Silva)
  • Finland v. Commission. Taxation of dividends paid to non-resident pension funds. ECJ (Comments by Helminen)
  • X nv. Withholding wage tax on remuneration due to service provider established in another Member State. Court of Justice (comments by Paternotte)
  • Döhler Neuenkirchen GmbH. Non-fulfilment of an obligation to supply the bill of discharge within the prescribed period. Court of Justice (comments by Uitermark)
  • Principality of Liechtenstein and VTM Fundmanagement AG. Special tax rules applicable to investment companies. EFTA Court (comments by Gunn)

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