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Previous	OP 2141-B/2007/3-3 Fiscal state aid goes global	OP 2141-B/2007/3-4 Proposal for a pension model with a compensating layer	OP 2141-B/2007/4-1 The meaning of the association of the overseas countries and territorieswith the European Community for the fiscal relations between the Netherlands and Aruba	OP 2141-B/2007/4-2 Practical implications arising from the European Court's recent decisionconcerning CFC legislation and dividend taxation	OP 2141-B/2007/4-3 Energy tax treatment of undertakings covered by emissions trading	OP 2141-B/2007/5-1 EC law protection against " horizontal " tax discrimination on the rise or how to play snooker in an internal market	OP 2141-B/2007/5-2 Freedom of establishment and free movement of capital in association andpartnership agreements and direct taxation	Next

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Biblioteca del Instituto de Estudios Fiscales

Practical implications arising from the European Court's recent decisionconcerning CFC legislation and dividend taxation Simon Whitehead