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First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?

• Authors : Bundgaard, Jakob¹ ; Kjærsgaard, Louise Fjord² ; Bo Aarup, Lars³

• Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p716-724. 9p.

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Commissionaire Structure as an Agency Permanent Establishment (PE): Low Risk for Foreign Principals Constituting a PE in Norway - Dell Products v. Government of Norway, Decision of the Norwegian Supreme Court of 2 December 2011.

• Authors : Zielke, Rainer¹

• Source: Intertax, International Tax Review. Aug2012, Vol. 40 Issue 8/9, p494-496. 3p.

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Taxation of Dividends: A Comparison of Selected Issues under Article 10 OECD MC and the Parent-Subsidiary Directive.

• Authors : Tenore, Mario¹

• Source: Intertax, International Tax Review. Apr2010, Vol. 38 Issue 4, p222-238. 17p.

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EU Commission Tables Proposal for Amendment to Parent-Subsidiary Directive.

• Authors : Thömmes, Otmar

• Source: Intertax, International Tax Review. Dec2003, Vol. 31 Issue 12, p558-559. 2p.

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Belgian Court Requests Ruling on Whether Tax Relief under Parent-Subsidiary Directive Requires Full Ownership of Shares.

• Authors : Rainer, Anno¹; Renier, Philippe²

• Source: Intertax, International Tax Review. Oct2007, Vol. 35 Issue 10, p600-601. 2p.

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AG KOKOTT ACCEPTS DUTCH CROSS-BORDER LOSS RULES.

• Authors : van den Hurk, Hans; Korving, Jasper

• Source: Intertax, International Tax Review. Feb2010, Vol. 38 Issue 2, p128-128. 1p.

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2. ECJ RULES ON FINNISH TAX TREATMENT OF DIVIDENDS TO NON-RESIDENT INVESTMENT FUNDS.

• Authors : Van den Hurk, Hans; Korving, Jasper

• Source: Intertax, International Tax Review. Oct2009, Vol. 37 Issue 10, p591-592. 2p.

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ECJ AG Kokott Opines on French Group Taxation.

• Authors : Rainer, Anno¹

• Source: Intertax, International Tax Review. Nov2008, Vol. 36 Issue 11, p542-543. 2p.

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Dutch Supreme Court Refers Cross-Border Fiscal Unity Case to ECJ for Preliminary Ruling.

• Authors : van den Hurk, Hans; Korving, Jasper

• Source: Intertax, International Tax Review. Nov2008, Vol. 36 Issue 11, p543-543. 1/2p.

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Tax: Common System of Taxation Applicable in the case of Parent Companies and Subsidiaries.

Subjects: *PARENT companies; *SUBSIDIARY corporations; *INTERNAL marketingEUROPE

• Source: Business Law Review. Nov2012, Vol. 33 Issue 11, p284-285. 2p.

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