Indici delle riviste
di Diritto Tributario
n. 1/2015
(Summary of Tax Law
Legal Journals)
a cura di Mario Grandinetti
(Università degli Studi di Torino)
Indici riviste di Diritto Tributario n. 1_2015
Indici riviste di Diritto Tributario
n. 1/2015
Riviste sfogliate in questo numero
NOME RIVISTA
Corriere Tributario
NUMERO DELLA
RIVISTA
n. 3 - 10 / 2014
Dialoghi tributari
n. 5 / 2014
Diritto e Pratica Tributaria
Internazionale
n. 4 / 2014
Giurisprudenza delle Imposte
n. 1 / 2015
Giurisprudenza italiana
n. 12 / 2014
Innovazione e Diritto
n. 4 / 2014
La finanza locale
n. 5 – 6/ 2014
Indici riviste di Diritto Tributario n. 1_2015
Rivista di Diritto Tributario
n. 6 – 8 / 2014
Rivista di Giurisprudenza
Tributaria GT
n. 1 – 2 / 2015
Rivista trimestrale di diritto
tributario
n.3 / 2014
British Tax Review
n. 5 / 2014
Bulletin for international taxation
EC Tax
European Taxation
International VAT Monitor
Intertax
Revue de Droit Fiscal
n. 1 – 2 / 2014
n. 1 / 2015
n. 1 – 3 / 2014
n. 6 / 2014 – 1/2015
n. 1 – 3 / 2015
n. 48 - 52 / 2014
Tax Law Review
n. 4 / 2014
World tax journal
n. 3/2014
La raccolta degli indici è svolta in collaborazione con il Centro Studi di Diritto Tributario
(CST)del Dipartimento di Management e con la Biblioteca di Economia e Management
Indici riviste di Diritto Tributario n. 1_2015
dell’Università degli Studi di Torino. Qualora aveste bisogno di articoli presenti nelle
elencate riviste è possibile, solo ed esclusivamente tramite la Vostra biblioteca di
riferimento,
utilizzare
il
servizio
di
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delivery
(http://www.biblioecon.unito.it/biblioprovv/servizi.html - [email protected]).
Indici riviste di Diritto Tributario n. 1_2015
Corriere Tributario
n. 10 / 2015
Sommario
9 MARZO 2015
10
Agevolazioni
L’Agenzia delle entrate chiarisce il credito d’imposta per gli investimenti in beni
strumentali nuovi
L’Agenzia delle entrate ha fornito, nella circolare n. 5/E del 2015, i primi chiarimenti in merito al credito
d’imposta per i nuovi investimenti in beni strumentali compresi nella divisione 28 della tabella ATECO,
rinunciando ad una ricostruzione completa e organica della disciplina in esame e rinviando, per molti aspetti, alle istruzioni fornite per la detassazione “Tremonti-ter”. Restano, al riguardo, ancora aperte alcune questioni interpretative, concernenti, in particolare, l’ambito soggettivo e la revoca dell’incentivo.
di Gianfranco Ferranti.......................................................................................................................
723
Accertamento
Una strana idea di libertà economica e di vantaggio fiscale asistematico (su elusione
fiscale e abuso del diritto)
Attraverso la pianificazione fiscale il contribuente sceglie, tra più regimi strutturali, dotati di pari dignità
sistematica, quello che più gli aggrada, tenendo conto anche dell’esigenza di ottimizzazione del carico tributario. Anche l’elusore fiscale pianifica il proprio vantaggio. Ma questo vantaggio deve essere disapprovato dal sistema, vale a dire contrario allo spirito delle disposizioni che da quest’ultimo sistema promanano.
Qualora l’Agenzia delle entrate intenda sostenere, come è accaduto nel caso affrontato dalla sentenza della
Corte di cassazione n. 25758 del 2014, che il contribuente avrebbe eluso, attraverso il “lease back”, la disciplina degli ammortamenti tecnici, essa è tenuta a interrogarsi sulla “ratio” delle disposizioni che consentono
la deduzione delle quote di ammortamento. È tenuta, inoltre, a verificare se, rispetto a quest’ultima “ratio”,
il comportamento del contribuente realizzi una situazione di conflitto.
di Mauro Beghin.................................................................................................................................
731
ONLUS
Attività consultoriale a pagamento e qualifica di ONLUS
Con risoluzione n. 10/E del 2015 l’Agenzia delle entrate ha fornito chiarimenti circa la possibilità di mantenere la qualifica di ONLUS, nella ipotesi in cui, nell’ambito della propria attività di consultorio, al fine di
assicurare il completamento della terapia, e, così, garantire il proficuo trattamento dell’utente, renda anche
prestazioni il cui corrispettivo, non rimborsato dalla Regione, resta a carico dello stesso utente.
di Gian Mario Colombo .....................................................................................................................
745
Dogane
Rappresentanza diretta in Dogana anche per la procedura domiciliata
L’Agenzia delle dogane, con la circolare n. 1/D del 2015, ha riconosciuto che agli spedizionieri doganali,
anche ove operanti per conto di Centri di assistenza doganale (CAD), case di spedizione o operatori logistici, deve essere garantito il diritto di agire in rappresentanza diretta, subordinando tuttavia l’autorizzazione a
una serie di condizioni, non previste invece dalla Commissione europea. Si tratta di un’importante novità che
stabilisce un punto di rottura rispetto alla prassi precedente imposta dalla Dogana, secondo cui era preclusa,
a coloro che operano in procedura domiciliata, la possibilità di operare in rappresentanza diretta, giacché la
scelta di tale regime, in sede di inoltro telematico della dichiarazione doganale, impedisce automaticamente
di portare a termine l’operazione.
di Sara Armella e Lorenzo Ugolini ....................................................................................................
Corriere Tributario 10/2015
751
719
Sommario
Fiscalità internazionale
Convenzione arbitrale europea: criticità dell’interpretazione dell’Agenzia delle entrate
Mediante la Convenzione arbitrale, adottata dagli Stati membri dell’Unione europea per eliminare le doppie
imposizioni in caso di rettifica degli utili di imprese associate, l’Amministrazione accertante si pone in contatto con le Autorità fiscali competenti nel Paese della controparte del trasferimento infragruppo, affinché
quest’ultima possa giovare di una diminuzione della base imponibile pari al maggior imponibile accertato nel
primo Stato contraente. Accanto a questa Convenzione opera il cd. Codice di Condotta, non appartenente al
novero degli atti tipici dell’Unione, per l’effetto, non vincolante; tuttavia, l’Amministrazione finanziaria italiana intende uniformarsi alle indicazioni in esso contenute, come precisato con la circolare n. 21/E del 2012,
che ne organizza l’attività in funzione della “mutual agreement procedure” da Convenzione bilaterale classica e nell’ambito della Convenzione arbitrale.
di Carlo Romano e Daniele Conti......................................................................................................
757
Immobili
Legittimo il mantenimento degli effetti delle sanzioni per mancata registrazione dei
contratti di locazione abitativa?
Il Tribunale di Napoli, con ordinanza n. 208 del 2014, ha rimesso alla Corte costituzionale la questione di
legittimità della norma con la quale è stata di fatto riportata in vita - a determinate condizioni e per un tempo
limitato - una disciplina che era stata espunta dal nostro ordinamento solo pochi mesi prima, in virtù di una
sentenza della stessa Consulta. Al di là del merito della normativa reiterata, concernente sanzioni palesemente irragionevoli per violazioni inerenti alla tassazione delle locazioni abitative, deve auspicarsi un intervento rigoroso della Corte, tale da scongiurare anche per il futuro, e per qualsiasi materia, così palesi sconfessioni ad opera del Parlamento delle statuizioni del Giudice delle leggi.
di Giorgio Spaziani Testa ...................................................................................................................
765
Processo tributario
La Cassazione “frena” l’utilizzo eccessivo della compensazione delle spese nel processo
tributario
I principi sanciti dalla Corte di cassazione, con ordinanza n. 373 del 2015, riguardano un punto rilevante della
riforma del processo, in materia di ripartizione delle spese del giudizio, sancendo l’obbligo della parte soccombente di rifondere le spese processuali, anche se rimasta contumace. L’eccessivo utilizzo della compensazione delle spese di giudizio nel processo tributario non è stato arginato dalle modifiche normative introdotte nel 2005 (con la legge n. 263/2005) e nel 2009 (con la legge n. 69/2009), ed è legittimo prevedere che
neppure quelle apportate dal D.L. n. 132/2014 possano avere un effetto contenitivo di tale utilizzo.
di Fabio Graziano ..............................................................................................................................
773
Procedure concorsuali
Transazione fiscale: un’opportunità per l’imprenditore in crisi
La composizione concordata della crisi d’impresa trova espressione nell’istituto della transazione fiscale,
caratterizzato dall’ammissibilità di accordi negoziali fra contribuente e Fisco. La transazione fiscale è un istituto dalle enormi potenzialità applicative, orientato a salvaguardare i livelli occupazionali, la continuità d’impresa, la valorizzazione dei processi di risanamento aziendale attuabili anche mediante un ridimensionamento del carico tributario.
di Stefania Nasta ................................................................................................................................
720
779
Corriere Tributario 10/2015
Sommario
Società
Obbligatori dal 2015 i principi di revisione ISA Italia
Con la determina della Ragioneria generale dello Stato del 23 dicembre 2014, sono stati adottati i principi di
revisione ISA Italia, il cui utilizzo diventa obbligatorio a partire dalle revisioni legali dei bilanci 2015.
L’entrata in vigore dei nuovi principi di revisione, nonostante numerosi aspetti innovativi, non sconvolge
completamente il pre-esistente impianto di riferimento per lo svolgimento della revisione legale effettuata in
conformità ai principi di revisione nazionali in vigore fino alla determina della Ragioneria generale.
Entrambi gli “standard” seguono, infatti, un approccio basato sulla identificazione e valutazione dei rischi di
errori significativi nel bilancio.
786
di Raffaele Marcello e Laura Pedicini...............................................................................................
Per la consultazione della normativa, della prassi e della giurisprudenza tributaria
citate nel presente fascicolo si rinvia alla Banca Dati BIG Suite, IPSOA
Corriere Tributario 10/2015
721
Corriere Tributario
n. 9 / 2015
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

              



 











 








 







              






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









 
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





              




























 


Corriere Tributario
n.8 / 2015












 














 



           




















 
















 




             


 






            

 










 














 







            






 


Corriere Tributario
n. 7 / 2015























 





             
































 





            























 









         






 


CORRIERE TRIBUTARIO
N. 6/2015









      


 





             













 










 















 




              




 







           


 






 







           
              



            











              





 


Corriere Tributario
n. 5 / 2015


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





















            









             





 

















              



    





 






           



   
    

 







              

             

 






  
 















 


 


Corriere Tributario
n. 4 / 2015
































 












 







              

 
    







                




                



 








     


 



  




 

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






    

              
            



















     







 


Corriere Tributario
n. 3 / 2015


















  




          



 







































           














 









             

 












 


















 







  





 


Dialoghi Tributari
n. 5 / 2014
Sommario
Settembre Ottobre 2014
5
Aspetti strutturali
Tributi tra determinazione e funzione sociale
di Dario Stevanato, RL.......................................................................................................................
Perchè le aziende non capiscono la tassazione attraverso le aziende?
di Raffaello Lupi.................................................................................................................................
Evasione fiscale: gli psicologi trascurano la determinabilità della ricchezza
di Giovanna D’Incoronato, Raffaello Lupi ........................................................................................
445
455
463
Accertamento
Come coordinare il «ravvedimento illimitato» con le rettifiche «a favore» e le «dichiarazioni
omesse»?
di Fabio Gallio, Raffaello Lupi..........................................................................................................
Raddoppio dei termini tra pasticci contingenti e questioni di fondo: dalla decadenza alla
prescrizione?
di Chiara Righini e Monica Secco, Alessia Vignoli ...........................................................................
467
471
Dichiarazioni fiscali
Ancora su errori contabili e di competenza: la correzione «autoliquidata»
di Valentina Perrone, RL ....................................................................................................................
Dichiarazione «precompilata» tra simbolismo politico e realtà operativa
di Luca Grossi, Raffaello Lupi ...........................................................................................................
479
484
Imposta di registro
Trasferimento di residenza e causa di forza maggiore nelle agevolazioni «prima casa»
di Mirella Ciarleglio, Valeria Mastroiacovo, Raffaello Lupi.............................................................
491
Enti non commerciali
Tassazione delle casse previdenziali alla luce del principio di sussidiarietà
di Vincenzo Bassi, RL .........................................................................................................................
504
Processo tributario
Quale coordinamento tra giudizio di ottemperanza ed esecuzione ordinaria a favore del
contribuente?
di Roberta Racioppi, Alessia Vignoli, RL...........................................................................................
513
Reati tributari
Riciclaggio, autoriciclaggio e reati tributari
di David Terracina, Raffaello Lupi ....................................................................................................
«Diritto di non autoaccusarsi» e «occultamento delle scritture»: un coordinamento possibile
di Roberto Piergiovanni, Raffaello Lupi ............................................................................................
519
531
Fiscalità internazionale
Accordi con il Lussemburgo e vuoti di imposizione internazionali
di Stefano Palestini, RL......................................................................................................................
5/2014
539
443
Diritto e pratica tributaria internazionale
n. 4/2014
EL “CANON AEDE”: UN EJEMPLO DE
INTERACCIÓN ECONÓMICAMENTE
INEFICIENTE ENTRE DERECHO DE LA
PROPIEDAD INTELECTUAL Y DERECHO
TRIBUTARIO; PROPUESTAS ALTENATIVAS
Y ELEMENTOS DE REFLEXIÓN
Mario Ivo Malvezzi
LA VOLUNTARY DISCLOSURE PER TRUST
E FONDAZIONI
Paolo de' Capitani di Vimercate
FISCALITÀ DELL’UNIONE EUROPEA
Franco Roccatagliata e Maria
Giuseppina Valente
L’IMPATTO SULLO SHIPPING
INTERNAZIONALE DELLE RECENTI
RIFORME DEL DIRITTO FISCALE CINESE
Giampaolo Naronte
IL DIRITTO DI DETRAZIONE DELL’I.V.A.:
TRA PRINCIPI EUROPEI E RILEVANZA
DELLA BUONA FEDE DEL CONTRIBUENTE
Menita Giusy De Flora
CONVENZIONI INTERNAZIONALI
Giuseppe Corasaniti
IL DOPPIO BINARIO SANZIONATORIO:
SPUNTI DI RIFLESSIONE DALLA
CONDANNA DELLA FINLANDIA PER
VIOLAZIONE DEL NE BIS IN IDEM
ROBERTA MISTRANGELO
PROSPETTIVE CONTEMPORANEE
DELL’APPLICAZIONE DELLA LEGGE
TRIBUTARIA NELLO SPAZIO
Carlos María López Espadafor
L’EMERSIONE DELLE ATTIVITÀ
DETENUTE ALL’ESTERO TRA CONTESTO
INTERNAZIONALE ED ESPERIENZE
EUROPEE
Andrea Quattrocchi
SULLA (IL)LEGITTIMITÀ
COSTITUZIONALE DELLE DISPOSIZIONI
AGEVOLATIVE IN MATERIA DI
TRASFERIMENTI DI AZIENDE E
PARTECIPAZIONI SOCIALI A TITOLO
GRATUITO E PER SUCCESSIONE
Paolo de' Capitani di Vimercate
GIURISPRUDENZA DELLE IMPOSTE
N. 1 / 2015
Il principio costituzionale della ragionevole durata del processo
esclude la nullità del procedimento giudiziale e della relativa
sentenza per omesso invio della comunicazione della data d’udienza
quando la controversia verte su una questione di mero diritto, di N.
Pennella, nota a Cass., sez. trib., 30 dicembre 2014, n.27496.
La notifica di atti a una società di persone posta in liquidazione
anteriormente all’entrata in vigore del d.Lgs. n.6 del 2003 risulta
legittima, non dovendosi ritenere esistente l’estinzione della società
che, invece, imporrebbe la notifica a tutti i soci, di N. Pennella, nota
a Cass., sez. trib., 22 dicembre 2014, n.27189.
Le somme accantonate per il fondo di indennità di cessazione dei
rapporti di agenzia ex art.1751, cod. civ. sono deducibili per
competenza ai fini del reddito d’impresa, di E. Marchetti, nota a
Cass., Sez. trib. 17 dicembre 2014, n.26534.
L'avviso d'accertamento è correttamente motivato ove faccia rinvio
al p.v.c. della Guardia di finanza notificato al contribuente, anche se
non allega le prove poste a fondamento del verificarsi di taluni fatti,
di V. Capozzi, nota a Cass., sez. trib., 17 dicembre 2014, n.26472.
In tema di riscossione di dazi e diritti doganali, qualora il
contribuente abbia impugnato l’avviso di rettifica e non sia ancora
intervenuta la decisione di primo grado, non è precluso
all’Amministrazione finanziaria iscrivere a ruolo gli interi importi
dovuti, di F. Mancuso, nota a Cass., Sez. trib., 1° ottobre 2014,
n.20669.

 

 
 
  
 
      
         
         
         
          
         
       
         
          
         
      
         
   
         
   
         
          
         
         
         
      
            
   
            
         
            
       
             
     
          
    
         
           

           
        
           
           
            
   



















 
  
          
           
   


         
          

  
          
          

  
         
            
   

  
         
            
     

 
       
          
      

    
            
          
   

    


  
         
   
         
  

  
   
          
         
        
  
  
          
           
    
  
         
               
  
   
          
         
  
 
         
        
  
 
      
         
  
        
         
 
       
         
  








 
 
            
 
           
  

             
         
   

  
         
            
   

  
      
      
           


  
      
             

  
      
         
     

      
      
           
         
           
   


  
 

         
         
  

    

   
         
       
  
   
        
           
    
 
      
         
     



 
 
 
          
            
     

            
       
   

 
         
   
       

 
   
       
         
        
   
             
           

             
        
  



  
      
            
         
  
  
             
           
    
 
             
 
             



  

          
       

   
 
    
          
          


Innovazione e diritto
Pubblicazione n. 4 / 2014
Il taglio del cuneo fiscale è una scelta coraggiosa. tuttavia il ricorso
ad aumenti di imposte mascherati, e a nuovi espedienti, indica che
la svolta è ancora lontana
Articolo n. 1 - Scritto da Raffaele Perrone Capano
L’autonomia finanziaria delle città metropolitane
Articolo n. 2 - Scritto da Clelia Buccico
Due “temi caldi” che gli studiosi di diritto tributario dovrebbero
approfondire: la nozione di tributo e l’autonomia tributaria degli
enti territoriali
Articolo n. 3 - Scritto da Franco Gallo
Informazione e servizi di pagamento
Articolo n. 4 - Scritto da Marilena Rispoli Farina
Note sulla neutralità funzionale del modello italiano di controllo sui
mercati finanziari dopo l’integrazione con il sistema europeo di
vigilanza finanziaria
Articolo n. 5 - Scritto da Gennaro Rotondo
La legge delega sul mercato del lavoro: opportunità di una riforma?
Articolo n. 6 - Scritto da Francesco Santoni
La discutida naturaleza jurídica de las tasas portuarias italianas (la
discussa natura giuridica delle tasse portuali italiane)
Articolo n. 7 - Scritto da Mónica Siota Álvarez
Obbligatorietà del contraddittorio nel procedimento di controllo
formale della dichiarazione tributaria
Articolo n. 8 - Scritto da Valeria Garattini
La debenza del contributo ordinario di bonifica alla luce dei recenti
arresti giurisprudenziali
Articolo n. 9 - Scritto da Valentina Zampaglione
Rivista di Giurisprudenza Tributaria
n. 2 / 2015


























  





  















 











 



Rivista di Giurisprudenza Tributaria
n. 1 / 2015

















 















 







 














 

 



Bulletin for international taxation
Issue 2 - 2015

Australia; China (People's Rep.); India; Japan; Korea (Rep.); Singapore; United Kingdom
Tax Treaties and Temporary Residence for Individuals: Tax Abuse? – Focus on the Rules in
Australia, China (People’s Rep.) and Singapore in the Context of the Tax Treaties between
These States and with India, Japan, Korea (Rep.) and the United Kingdom - Sharkey, N.C.

China; Germany
The China–Germany Income and Capital Tax Treaty (2014) – An Analysis - Perdelwitz, A.

International; European Union; Switzerland
The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes? Urinov, V.

OECD; International
The Effect of the OECD Base Erosion and Profit Shifting Action Plan on Developing
Countries - Wagenaar, L.

United States
Structuring Foreign Investment in the United States - Stein, J.

India; International
Tax Aspects of Cross-Border Secondment of Employees to India - Krishnamurthy, V.

Brazil; Mexico
Controlled Foreign Company Regimes in Brazil and Mexico: A Comparative Analysis Antonio, A.M.

Australia
Capital Gains Tax for Non-Residents Comes under Significant Review - Joseph, A.

International
Country-by-Country Reporting: A New Approach towards Book-Tax Conformity - Stasio,
A.
Bulletin for international taxation
Issue 1 – 2015

International; Brazil; France; United States
International/Brazil/France/United States - Interpretative Treaty Override, Breach of
Confidence and the Gradual Erosion of the Importance of Tax Treaties

International; India; Mexico; United Kingdom
International/India/Mexico/United Kingdom - Tax Treaty Case Law News

France; Luxembourg
France/Luxembourg - Real Estate Investment and the France-Luxembourg Income and
Capital Tax Treaty (1958): The End of an Era?

Denmark; Sweden
Denmark/Sweden - Taxation of Cross-Border Employment Income and Tax Revenue
Sharing in the Öresund Region
EC TAX
Issue 1/2015
'New Presidents, New Sound and New Confidence?', Henk van
Arendonk, Issue 1, pp. 2–4
'Compatibility of National Tax Measures with EU Law: The Role of the
European Commission in Tax Litigation before the European Court of
Justice', Richard Lyal, Issue 1, pp. 5–14
'Improving the Arbitration Procedure under the EU Arbitration Convention
(1)', Harm Mark Pit, Issue 1, pp. 15–33
'Enhancing Worker Mobility via the Mobility Directive: Arrange the Tax
Consequences for Supplementary Pension Rights Now!', Anouk H.H.
Bollen-Vandenboorn, Marjon J.G.A.M. Weerepas, Issue 1, pp. 34–42
'An Analysis of the Past, Current and Future of the Coherence of the Tax
System as Justification', Dennis Weber, Issue 1, pp. 43–54
'The New Long-Term Budget of the European Union and New European
Taxes', Auke R. Leen, Issue 1, pp. 55–58
European Taxation
Number 2/3 - 2015
Recent Transfer Pricing Developments
Gouthière, B.
Recent Tax Jurisprudence on the Concept of Beneficial
Ownership for Tax Treaty Purposes
Avella, F.
The Luxembourg Private Foundation: A Flexible Tool for
Private Wealth Management
Schaffner, J.; Trouiller, F.
UK Anti-Avoidance - Where Are We Now?
Roxburgh, D.S.
Latvia as a Holding Company Jurisdiction
Kronbergs, Z.G.
Opinion Statement ECJ-TF 4/2014 of the CFE on the
decision of the European Court of Justice in SCA Group
Holding BV et al. (Joined Cases C-39/13, C-40/13 and C41/13), on the requirements to form a “fiscal unity”
CFE ECJ Task Force
Malta and the Hybrid Loan Amendment to the EU
Parent-Subsidiary Directive
Vroom, A.
Fiscal State Aid: Lights and Shadows in the 2013
Commission Decision on the Spanish Tax Lease System
Martínez Bárbara, G.
The (In)Compatibility of IP Box Regimes with EU Law,
the Code of Conduct and the BEPS Initiatives
Mang, F
Some Recent Decisions of the European Court of Human
Rights on Tax Matters
Baker, P.
Opinion Statement ECJ-TF 3/2014 of the CFE on the
decision of the European Court of Justice of 23 January
2014 in DMC (Case C-164/12), concerning taxation of
unrealized gains upon a reorganization within the
European Union
CFE ECJ Task Force
2014 Tax Highlights
Milosavljevic, A.
The Effects of the ECtHR's Eko Elda Avee and Riener
Decisions on Turkish Tax Law
Yaltı, B.
European Taxation
Number 1 – 2015
Blueprint for a New Common Corporate Tax Base
Jaap Bellingwout
The OECD Intangibles Project and the Concept of “Intangible
Related Return”
Carlo Garbarino and Mario D’Avossa
Taxation of Cross-Border Supplementary Pensions: Still an
Obstacle to the Free Movement of Workers in the European
Union?
Clara Maria Grassi
Opinion Statement FC 14/2014 on the VAT Treatment of
Vouchers
Prepared by the CFE Fiscal Committee and Submitted to the
European Commission and the EU Council in September 2014
Legislation Requires Withholding Tax Tto Bbe Paid on
Certain Payments to Branches Established in Greece but Nnot
Payments between Greek Companies
Katarina Perrou
Government Presses Ahead with Controversial Sectoral
Taxation Policy through the Introduction of an Advertisement
Tax
Roland Felkai
2014 Income Tax Law Changes: New Taxation Rules for
Partnerships Limited by Shares
Stephan Kudert, Agnieszka Kopec and Agata Nagel
International VAT monitor
Number 1 - 2015
New Rules from 2015 Onwards for Telecommunications,
Radio and Television Broadcasting, and Electronically
Supplied Services
Wille, P.
The 2015 Rules for Electronically Supplied Services –
Compliance Issues
Lamensch, M.
Scanning the Scope of Skandia
Cornielje, S.; Bondarev, I.
Practical Information on European VAT
Annacondia, F.
Publishing Industry and Reduced VAT Rates: An Open
Question
Centore, P.; Sutich, M.T.
New Rules for Head Office to Branch Scenarios –
Comments on the Skandia Case
Courjon, O.
Amendments to the VAT Systems of EU Member States
on 1 January 2015 – Update
Annacondia, F.
International VAT monitor
Number 6 - 2014
Amendments to the VAT Systems of EU Member States
on 1 January 2015
The Editors
EU Standard VAT Return – A Real Tool or Just “Nice to
Have”?
Isabelle Desmeytere
The Myth of Taxing Cloud Computing under EU VAT
Aleksandra Bal
Pre-Registration in Norway
Jan Samuelsen and Jardar Skarprud
Exemption for Educational Services in Poland
Krzysztof Lasiński-Sulecki
VAT Registration Thresholds in Europe
The Editors
INTERTAX
Issue 3 - 2015
'Prevention of Double Non-taxation: An Analysis of Cross-Border
Financing from a German Perspective', Christian Kahlenberg, Issue
3, pp. 218–244
'Rethinking Article 19 OECD MC (Government Service): A Provision
in Search of a Rationale?', Michael Blank, Roland Ismer, Issue 3, pp.
245–254
'The New Brazilian Position on Service Income under Tax Treaties: If
You Can’t Beat ’em, Join ’em', Vanessa Arruda Ferreira, Issue 3, pp.
255–262
'The Impact of the Chinese Enterprise Income Tax Reform on the
Reinvestment Incentive of Foreign Invested Companies', Carmen
Bachmann, Martin Baumann, Yiping Zhang, Issue 3, pp. 263–275
'The ‘Non-Businesslike Loan’: A New Doctrine for the Tax Treatment
of Equity and Debt Capital in the Netherlands', Arco Bobeldijk, Rick
van der Velden, Issue 3, pp. 276–285
'Turkey: A New Tax Amnesty', Ramazan Biçer, Issue 3, pp. 286–293
'Report on the Annual Tax Treaty Case Law Around the Globe
Conference Held at Tilburg University, The Netherlands', Laurens
W.D. Wijtvliet, Issue 3, pp. 294–304
INTERTAX
Issue 2 - 2015
'BEPS Action 6: Tax Treaty Abuse', Luc De Broe, Joris Luts, Issue 2,
pp. 122–146
'The Agency Permanent Establishment in BEPS Action 7: Treaty
Abuse or Business Abuse?', Arthur Pleijsier, Issue 2, pp. 147–154
'Blueprint for Reform of VAT Rates in Europe', Rita de La Feria,
Issue 2, pp. 155–172
'Some Fiscal Issues of the Charter of Fundamental Rights of the
European Union', E. Poelmann, Issue 2, pp. 173–178
'The 2014 Update to the OECD Commentary: A Targeted Hybrid
Approach to Beneficial Ownership', Adrian Wardzynski, Issue 2, pp.
179–191
'Location Savings: International and Indian Perspective', Pankaj Jain,
Vikram Chand, Issue 2, pp. 192–198
'Andorra: Exchange of Information and New Tax System in the
Context of the OECD’s and EU’s Initiatives', Alberto Vega, Issue 2,
pp. 199–208
'Music and Taxation', Dick Molenaar, Mario Tenore, Issue 2, pp.
209–215
INTERTAX
Issue 1 - 2015
'The Base Erosion and Profit Shifting (BEPS) Initiative under
Analysis', Ana Paula Dourado, Issue 1, pp. 2–5
'An Opportunistic, and yet Appropriate, Revision of the Source
Threshold for the Twenty-First Century Tax Treaties', Eva Escribano
López, Issue 1, pp. 6–13
'BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch
Arrangements', Reinout de Boer, Otto Marres, Issue 1, pp. 14–41
'Aggressive Tax Planning in EU Law and in the Light of BEPS: The
EC Recommendation on Aggressive Tax Planning and BEPS Actions
2 and 6', Ana Paula Dourado, Issue 1, pp. 42–57
'Limit Base Erosion via Interest Deduction and Others', Emilio
Cencerrado Millán, María Teresa Soler Roch, Issue 1, pp. 58–71
'Transfer Pricing in BEPS: First Round — Business Interests Win
(But, Not in Knock-Out)', Yariv Brauner, Issue 1, pp. 72–84
'The BEPS Project: Disclosure of Aggressive Tax Planning Schemes',
Philip Baker, Issue 1, pp. 85–90
'BEPS: The Issues of Dispute Resolution and Introduction of a
Multilateral Treaty', Jacques Malherbe, Issue 1, pp. 91–95
'US-Based Pushback on BEPS', Robert G. Rinninsland, Kenneth
Lobo, Issue 1, pp. 96–105
'Tax Holidays in a BEPS-Perspective', Hilde Mæhlum Bjerkestuen,
Hans Georg Wille, Issue 1, pp. 106–120
World Tax Journal
Issue 3 / 2014



The Origins of Article 5(5) and 5(6) of the OECD Model Avery Jones, J.F.; Lüdicke, J. (Jürgen)
An Economic Perspective on Double Tax Treaties with(in)
Developing Countries - Braun, J.; Zagler, M.
Tax Incentives and Territoriality within the European Union:
Balancing the Internal Market with the Tax Sovereignty of
Member States - Traversa, E. (Edoardo)

locandina seminario Prof.Martinez

Senza titolo 16 - Dipartimento Giurisprudenza

Scarica: cdt150328.pdf

(IV MODULO - CALENDARIO LEZIONI DIVISO PER ARGOMENTI (5

è ora12-29 - Nuovo PSI

Secondo incontro:

SEMINARIO: LE “RECENTI” RIFORME NEL

Elenco dei componenti

ComCourt09152014

Milano, 28 gennaio 2014 TAX ALERT 2014

Notes on the legislation on tax credits for income