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EUROPEAN UNION - COMMISSION COMMUNICATION AND GENERAL DEVELOPMENTS REGARDING HOME STATE TAXATION - The author considers the 2005 Commission Communication on Home State Taxation (HS...
Cerioni, Luca - In: European taxation : official journal of the … 46 (2006) 8, pp. 375-382
Persistent link: https://www.econbiz.de/10007283932
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EUROPEAN UNION - THE INTRODUCTION OF COMPREHENSIVE APPROACHES TO BUSINESS TAXATION: AT THE ROOT OF COMPETITION AND DISCRIMINATION DILEMMAS OR ... THE LONG AND WINDING ROAD TO A SOL...
Cerioni, Luca - In: European taxation : official journal of the … 45 (2005) 12, pp. 541-559
Persistent link: https://www.econbiz.de/10006873612
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EUROPEAN UNION - HARMFUL TAX COMPETITION REVISITED: WHY NOT A PURELY LEGAL PERSPECTIVE UNDER EC LAW? This article provides a detailed examination of the question of whether or not...
Cerioni, Luca - In: European taxation : official journal of the … 45 (2005) 7, pp. 267-281
Persistent link: https://www.econbiz.de/10006876131
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EUROPEAN UNION - THE EUROPEAN PRIVATE COMPANY: BASIC LEGAL ASPECTS AND SOME OPEN ISSUES ON ITS TAX TREATMENT - The possible introduction of the European Private Company leads to th...
Cerioni, Luca - In: European taxation : official journal of the … 44 (2004) 12, pp. 547
Persistent link: https://www.econbiz.de/10006878656
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EC UPDATE - WHAT'S GOING ON IN... - EUROPEAN UNION - INTRA-EC INTEREST AND ROYALTIES TAX TREATMENT - Although the implementation of the new Interest and Royalties Directive by Memb...
Cerioni, Luca - In: European taxation : official journal of the … 44 (2004) 1, pp. 47-52
Persistent link: https://www.econbiz.de/10006883847
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United Kingdom, European Union - New Rules for Resident-Non-Domiciled Taxpayers in the United Kingdom: Reflections in Light of Tax Treaties and EC Tax Law - The new rules introduce...
Cerioni, Luca - In: Bulletin for international taxation 62 (2008) 12, pp. 551-562
Persistent link: https://www.econbiz.de/10008149639
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European Union - Double Taxation and the Internal Market: Reflections on the ECJ's Decisions in Block and Damseaux and the Potential Implications - The author, in this article, ref...
Cerioni, Luca - In: Bulletin for international taxation 63 (2009) 11, pp. 543-556
Persistent link: https://www.econbiz.de/10008329852
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European Union Postponement of the Commission's Proposal for a CCCTB Directive: Possible Ways Forward
Cerioni, Luca - In: Bulletin for international taxation 64 (2010) 2, pp. 98-115
Persistent link: https://www.econbiz.de/10008766336
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European Union Cross-Border Mobility of Companies in the European Union: Tax Competition and Increased Scope for the CCCTB following Cartesio
Cerioni, Luca - In: Bulletin for international taxation 64 (2010) 12, pp. 636-649
Persistent link: https://www.econbiz.de/10008766955
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European Union - A Hypothesis for Radical Tax Reform in the European Union -- The Implications of the Abolition of Corporate Income Taxes - This article draws attention to a series...
Cerioni, Luca - In: European taxation : official journal of the … 47 (2007) 8-9, pp. 377-388
Persistent link: https://www.econbiz.de/10007763308