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Previous	OP 2141-B/2006/1-1 The contribution of a sustainable EU tax policy to the Lisbon agenda	OP 2141-B/2006/1-2 Critical notes on the European Court of Justice's D case decision on most - favoured - nation treatment under tax treaties	OP 2141-B/2006/1-3 M&S judgment	OP 2141-B/2006/1-4 Treatment of permanent establishments and subsidiaries under EC law	OP 2141-B/2006/1-5 The European Court of Justice's solution to aggressive VAT planning	OP 2141-B/2006/2-1 Mark and Spencer v Halsey ( HM Inspector of Taxes )	OP 2141-B/2006/2-2 Tax treaties between Member States and Third States	Next

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Biblioteca del Instituto de Estudios Fiscales

Treatment of permanent establishments and subsidiaries under EC law towards a uniform concept of secondary establishment in European tax law ? KatriAarnio