market, emphasises the role of the market in the European tax policies. The Author also points out that an European policy focused only on neutrality
person for treaty pruposes ando of beneficia owner, under the hypothesis that there is non personification of trust fund. It is also discussed an
general rule on businnes profits provided for by article. It derives from that the necessity to determine those activities which follow within the scope
authorities have already stated that the simultaneous application of the rules implementing the "parent-subsidiary" directive and the double taxation
public programs, many argute that the government needs to spend more even thought public spending is often half of Gross Domestic Product. Only a few
four high-tech sectors has been carried out. Findings show that, while most research project results seem to have immediate industrial applicability
similar favorable judment. In fact, the situation is now the reverse of the past one, in the sense that the most suffering minority now seems to be the