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Tax treatment of currency swap payments received by non-residents : South Africa

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

Manzitti, A.

Tax treatment of currency swap payments received by non-residents : Italy

Finance and Capital Markets (formerly Derivatives & Financial Instruments)

FRANCE: ADMINISTRATIVE CIRCULAR 4-A-9-98 OF 2 NOVEMBER 1998

European Taxation

Baumann, S.

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Offermanns, R.H.M.J.

Exchange of information

European Taxation

Lehérissel, H.

The tax residence of companies

Bulletin for International Taxation

Ascher, M.L.

The income taxation of trusts in the United States

International VAT Monitor

Khadka, R.B.

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International VAT Monitor

Paardt, R.N.G. van der

Subsidies in the EU and Switzerland

European Taxation

Kok, C.

EC UPDATE

European Taxation

Lampe, M.H.

General subject-to-tax clauses in recent tax treaties