Cahiers de droit fiscal international

Tax aspects of derivative financial instruments = Les aspects fiscaux des instruments financiers derives = Steuerliche Aspekte derivater Finanzinstrumente = Aspectos fiscales de los instrumentos financieros derivados

International aspects of thin capitalization = Aspects internationaux de la sous-capitalisation = Internationale Aspekte der Unterkapitalisierung = Aspectos internacionales de la subcapitalizacion

Principles for the determination of the income and capital of permanent establishments and their applications to bans, insurance companies and other financial institutions

The taxation of income derived from the supply of technology = L' imposition des revenus provenant des transferts de technologie = Die Besteuerung von Einkunften aus der Uberlassung von Technologie = La imposicion sobre la renta derivada del suministro tecnologia

The taxation of investment funds = L' imposition des fonds de placement = Die Besteuerung von Investmentfonds = La imposicion de los fondos de inversion

Practical issues in the application of double tax conventions = Problemes pratiques d' application des conventions la double imposition = Fragen der praktischen Anwendung von Doppelbesteuerungsabkommen = Aspectos practicos en la aplicacion de los convenios de doble imposicion

Volume 105

Volume 105 A

Volume 105 B

106

106 A

106 B

107A / SHARING AND SHIFTING OF CORPORATE LOSSES - THE NEW PROFIT SHIFTING?

107B / Good Faith in Domestic and International Tax Law

Volume 108 A

Volume 108 B

Volume 109 A

Volume 109 B

Volume 110 A

Volume 110 B

61 a

61 b

64 a 1

64 b 2

65 a

65 b

66 a

66 b

67 a

67 b

68 a

68 bires

71 a

71 b

Tax Treatment of corporate losses = Traitement fiscal des pertes realisees par les societes = Steuerliche Behandlung von Verlusten bei Korperschaften = Tratamiento impositivo de las perdidas de empresas