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Substance requirements for entities located in a harmful tax jurisdiction under CFC rules and the EU freedom of establishment
Smit, Daniël - In: Derivatives & financial instruments 16 (2014) 6, pp. 259-265
Persistent link: https://www.econbiz.de/10011301044
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South Africa's comparative position in the cost of coal transportation
Greyling, M. D.; Smit, D. S. - 1993
Persistent link: https://www.econbiz.de/10000144957
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Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation
Smit, Daniël - In: EC tax review 15 (2006) 4, pp. 203-214
Persistent link: https://www.econbiz.de/10007390134
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The Position of the EU Member States' Associated and Dependent Territories under the Freedom of Establishment, the Free Movement of Capital and Secondary EU Law in the Field of Com...
Smit, Daniël S. - In: Intertax : international tax review 39 (2011) 2, pp. 40-62
Persistent link: https://www.econbiz.de/10008817016
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The relationship between the free movement of capital and the other EC Treaty freedoms in third country relationships in the field of direct taxation: a question of exclusivity, pa...
Smit, Daniël S. - In: EC tax review 16 (2007) 6, pp. 252-267
Persistent link: https://www.econbiz.de/10007893592
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Freedom of establishment and free movement of capital in Association and Partnership Agreements and direct taxation
Kiekebeld, Ben J.; Smit, Daniël S. - In: EC tax review 16 (2007) 5, pp. 216-230
Persistent link: https://www.econbiz.de/10007875505