ARTICLES - CROSS-BORDER CORPORATE STRUCTURES AND FINANCING: THE IMPACT OF EUROPEAN COURT DECISIONS ON TAX DISCRIMINATION - Although tax legislation at the European level affecting group structures is extremely limited, a European corporate tax system is emerging, which is being shaped by the European Court of Justice responding to claims of discriminatory taxation pursuant to the fundamental ...

Transfer pricing and electronic commerce

Schwarz, Jonathan S., (1999)

EUROPEAN COMMISSION STRATEGY FOR COMPANY TAXATION IN THE EUROPEAN COMMUNITY

Schwarz, Jonathan S., (2002)

ARTICLES - CURRENT ISSUES UNDER EUROPEAN COMMUNITY LAW ON CROSS-BORDER DIVIDENDS - The taxation of dividends and other distributions by companies in one EU Member State to shareholders in another has become increasingly complex. Such payments take place within a vast matrix of the national laws of the Member States, bilateral tax treaties, the treaty establishing the European Community, and ...

Schwarz, Jonathan S., (2001)