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Previous	OP 2141/2006/11-1 Tax jurisdiction in electronic commerce from the perspective of public international law	OP 2141/2006/11-2 Temporal limitations to tax judgments of the European Court of Justice	OP 2141/2006/11-3 Taxation of dividends distributed by Portuguese resident companies	OP 2141/2006/1-2 Conflicts of qualification of share buy - backs	OP 2141/2006/12-1 In search of a ( new ) equilibrium between tax sovereignty and the freedom of movement within the EC	OP 2141/2006/12-2 Some thoughts for e-reforming the tax system	OP 2141/2006/12-3 The 2006 Leiden Alumni Forum on taxation of cross - border dividends in Europe and the relation with third countries	Next

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Biblioteca del Instituto de Estudios Fiscales

Conflicts of qualification of share buy - backs Barbara Emma Pizzoni