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EU corporate law and EU company tax law

Cerioni, Luca - 2007

Persistent link: https://www.econbiz.de/10003423695

Harmful tax competition revisited : why not a purely legal perspective under EC law?

Cerioni, Luca - In: European taxation : official journal of the … 45 (2005) 7, pp. 267-281

Persistent link: https://www.econbiz.de/10002963025

The European Union and direct taxation : a solution for a difficult relationship

Cerioni, Luca - 2015

pt. 1. A review of legislative and case-law developments in the direct taxation area at EU level against the "benchmarks" : which shortcomings? -- pt. 2. Meeting the "benchmarks" : a proposal for a new solution aimed at benefiting both the interest of taxpayers with cross-border economic links...

Persistent link: https://www.econbiz.de/10013183453

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

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 … 46 (2006) 1, pp. 13-28

Persistent link: https://www.econbiz.de/10006872314

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

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

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

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

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