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Non-discrimination in EC income tax law : painting in the colours of a chameleon-like principle
Hinnekens, Luc - In: European taxation : official journal of the … 36 (1996) 9, pp. 286-303
Persistent link: https://www.econbiz.de/10001209549
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Das künftige Doppelbesteuerungsabkommen zwischen der Bundesrepublik Deutschland und Belgien
Bellstedt, Christoph; Hinnekens, Luc - In: Außenwirtschafts-Berater : AWB 12 (1966) 23/24, pp. 474-481
Persistent link: https://www.econbiz.de/10001885307
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The challenges of applying VAT and income tax territoriality concepts and rules to international electronic commerce
Hinnekens, Luc - In: Intertax : international tax review 26 (1998) 2, pp. 52-70
Persistent link: https://www.econbiz.de/10001238139
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Electronic commerce and international taxation
Doernberg, Richard L.; Hinnekens, Luc - 1999
Persistent link: https://www.econbiz.de/10004041850
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WHAT'S GOING ON IN... - EUROPEAN UNION: VAT DIRECTIVE ON ELECTRONIC SERVICES -- SOME OPEN QUESTIONS - The author reviews the implications of the Electronic Services Directive.
Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 7-8, pp. 279-282
Persistent link: https://www.econbiz.de/10006887686
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WHAT'S GOING ON IN... - UNITED KINGDOM: THE MARKS AND SPENCER CASE: UK SPECIAL COMMISSIONERS FIND UK GROUP RELIEF RULES COMPATIBLE WITH FREEDOM OF ESTABLISHMENT - The recent ruling...
Hinnekens, Luc - In: European taxation : official journal of the … 43 (2003) 5, pp. 175-182
Persistent link: https://www.econbiz.de/10006888819
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ARTICLES - INTERNATIONAL: - INCOME TAXATION OF ELECTRONIC COMMERCE AND OTHER CROSS-BORDER BUSINESS COORDINATED BY THE OECD ALSO INVOLVES THE EUROPEAN COMMUNITY - The role that the...
Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 9, pp. 299-306
Persistent link: https://www.econbiz.de/10006899854
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ARTICLES - EUROPEAN UNION: - AMID: THE WRONG BRIDGE OR A BRIDGE TOO FAR? . AN ANALYSIS OF A RECENT DECISION OF THE EUROPEAN COURT OF JUSTICE - The author argues that the answer the...
Hinnekens, Luc - In: European taxation : official journal of the … 41 (2001) 6, pp. 206-210
Persistent link: https://www.econbiz.de/10006901478
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ARTICLES - BELGIUM - UNCERTAINTIES IN THE INTERPRETATION OF THE GENERAL ANTI-AVOIDANCE STATUTE - This article examines a number of legal issues and controversies surrounding the 19...
Hinnekens, Luc - In: European taxation : official journal of the … 39 (1999) 9, pp. 338-342
Persistent link: https://www.econbiz.de/10006912504