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Previous	OP 2141/2005/4-2 Final amendments to the merger directive : avoidance of economic double taxation and application to hybrid entities	OP 2141/2005/4-3 Third party comparison in new german thin capitalization law	OP 2141/2005/4-4 The relationship between article 5, paragraphs 1 and 3 of the OECD ModelConvention	OP 2141/2005/5-1 Shareholder relief and EC Treaty Law	OP 2141/2005/5-2 The advantages and disadvantages of using and advance pricing agreement	OP 2141/2005/5-3 EC guidelines on state aid to maritime transport and belgian maritime tax measures	OP 2141/2005/5-4 An update on the South African tax reform process	Next

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Biblioteca del Instituto de Estudios Fiscales

Shareholder relief and EC Treaty Law supranational " aims and effects " ? Joachim Englisch