WHAT'S GOING ON IN ... - LUXEMBOURG: GETTING THE (FOREIGN TAX) CREDIT ONE DESERVES? Details and comment are provided on the recent decision of the Luxembourg Administrative Court of Appeals, which confirmed the long-standing practice of the Luxembourg tax authorities in denying a Luxembourg bank the right to credit Spanish withholding tax on interest against Luxembourg municipal business tax.

Tax Reform - Act II

Taferner, Anja, (2001)

ARTICLES - RUSSIAN FEDERATION: - TAX REFORM - ACT II - With the political and economic turmoil in the Russian Federation in recent years, the introduction of a comprehensive Tax Code has been repeatedly postponed. Nevertheless, on 5 August 2000, the laws on the most important taxes, with the exception of the corporate tax, were signed by the president. The author provides an overview of the ...

Taferner, Anja, (2001)

WHAT'S GOING ON IN... - AUSTRIA: - AVOIDANCE OF DOUBLE INHERITANCE TAXATION IN CASES OF DOUBLE RESIDENCE - This case note discusses a decision that is of particular importance in inheritance tax cases where the deceased was resident both in Austria and in a state with which Austria does not have an inheritance tax treaty in force

Taferner, Anja, (1999)