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Previous	OP 2141-B/2013/1-5 The new Dutch " Base Exemption Regime " and the spirit of the internal market	OP 2141-B/2013/2-1 Fighting tax fraud and evasion	OP 2141-B/2013/2-2 Recent development in exchange of information within the EU for tax matters	OP 2141-B/2013/2-3 EU cross - border leasing and double non - taxation	OP 2141-B/2013/2-4 VAT exemption of intra - community supplies of goods	OP 2141-B/2013/2-5 International tax policy needed to counterbalance the " excessive " behaviour of multinationals	OP 2141-B/2013/3-1 European supervision on the use of vague and undetermined concepts in tax law	Next

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Biblioteca del Instituto de Estudios Fiscales

EU cross - border leasing and double non - taxation Stephan Kudert & Matthias Trinks