2004, Volume 13, Issue 3
Contents:
- Editorial: The Dutch Presidency
- Article: The usefulness of the ‘direct link’ test in determining consideration for VAT purposes
- Article: Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union
- Article: Accession to the EU: what does it mean for Polish direct taxation?
- Article: The Madeira Free Zone and its standpoint within the European Union
- Article: Overview on the recent developments of the EC Directive on Withholding Taxes on Royalty and Interest Payments
- Case Law: European Court of Justice
- Case law: R (on the application of Freeserve.com plc) v Customs and Excise Commissioners (America Online Inc, interested party)
- Legislation: Austria
- Legislation: Finland
- Legislation: Italy
