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Previous	OP 2141/2002/4-1 Corporate taxation in the European Union in the year 2002	OP 2141/2002/4-2 Tax administration in the New Millennium	OP 2141/2002/4-3 The tax treatment of stock lending and repurchase agreement transactionsin Belgium and the United Kingdom	OP 2141/2002/4-4 Swiss Commissionnaire structures	OP 2141/2002/4-5 The Netherlands Antilles new fiscal regime and amended tax arrangement for the Kingdom of the Netherlands enter into Force	OP 2141/2002/5-1 The impact of trade agreements on tax systems	OP 2141/2002/5-2 Corporation tax systems and fiscal neutrality	Next

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Biblioteca del Instituto de Estudios Fiscales

Swiss Commissionnaire structures latest tax developments Hugues Saloméand Robert J. Danon