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European Union - The General Anti-Abuse Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base
Lang, Michael - In: European taxation : official journal of the … 51 (2011) 6, pp. 223-230
Persistent link: https://www.econbiz.de/10009176072
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European Union - The Legal and Political Context of ECJ Case Law on Mutual Assistance
Lang, Michael - In: European taxation : official journal of the … 52 (2012) 5, pp. 199-204
Persistent link: https://www.econbiz.de/10009982925
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EUROPEAN UNION - THE MARKS & SPENCER CASE -- THE OPEN ISSUES FOLLOWING THE ECJ'S FINAL WORD - The author analyses the long-awaited and somewhat surprising decision of the European...
Lang, Michael - In: European taxation : official journal of the … 46 (2006) 2, pp. 54-67
Persistent link: https://www.econbiz.de/10006871870
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EUROPEAN UNION - CFC LEGISLATION AND COMMUNITY LAW - The compatibility of CFC rules with Community law, in particular the principles of freedom of establishment and freedom of move...
Lang, Michael - In: European taxation : official journal of the … 42 (2002) 9, pp. 374-379
Persistent link: https://www.econbiz.de/10006893661
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DIRECT TAXATION: IS THE ECJ HEADING IN A NEW DIRECTION?
Lang, Michael - In: European taxation : official journal of the … 46 (2006) 9, pp. 421-430
Persistent link: https://www.econbiz.de/10007293642