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Previous	OP 2141/2008/1-4 Translaction of the Act on the taxation of international transactions ( International Transaction Tax Act ITA )	OP 2141/2008/1-5 Arm's length principle, exit tax and commensurate with income standard	OP 2141/2008/1-6 Double tax relief	OP 2141/2008/2-1 National income from the cross - border internal transfer of assets	OP 2141/2008/2-2 The Dutch Supreme Court reaffirms and clarifies " de facto employer " under Article 15 of the OECD Model	OP 2141/2008/2-3 Transfer pricing	OP 2141/2008/2-4 Respective scope of the substance over from theory and transfer pricing in a French audit	Next

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Biblioteca del Instituto de Estudios Fiscales

National income from the cross - border internal transfer of assets why the amendments to the German Income Tax Act violate the freedom of establishment Georg Seitz