Intertax

Volume 10 (1982)

 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–1 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 2–4 info
pdf 'US: IRS Could Better Protect US Tax Interests in Determining the Income of Multinational Corporations', Issue 1, pp. 5–11 info
pdf 'United Kingdom: Inland Revenue Guidance Notes on Transfer Pricing and Multinational Enterprises', David R. Davies, Issue 1, pp. 12–18 info
pdf 'Jersey, the Offshore Centre', Philip J . Egglishaw, Issue 1, pp. 19–27 info
pdf 'EC: VAT in the EEC Member States', Issue 1, pp. 28–29 info
pdf 'EC: Tax Relief on Medical Insurance', Issue 1, pp. 30–30 info
pdf 'EC: Comparison and Harmonization of the Tax Burden on SMUs in EEC Countries', Issue 1, pp. 31–31 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 33–35 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 35–38 info
pdf 'EC: Prior Information and Consultation Procedure for Tax Matters', Issue 2, pp. 39–41 info
pdf 'Germany: Limits on Exchange of Information in Connection With Tax Audit Practice', Helmut Becker, Issue 2, pp. 42–48 info
pdf 'Schweiz: Internationale Rechtshilfe in Strafsachen', Werner de Capitani, Issue 2, pp. 49–52 info
pdf 'New US Model Income Tax Treaty', Marianne Burge, Solomon Packer, Issue 2, pp. 53–61 info
pdf 'Greece: Tax System and Tax and Other Incentives II', Issue 2, pp. 62–66 info
pdf 'EC: Value Added Tax', Issue 2, pp. 67–68 info
 
ISSUE 3
pdf 'News and Trends', Issue 3, pp. 69–71 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 72–75 info
pdf 'Arbitration in Taxation', Gustaf Lindencrona, Nils Mattsson, Issue 3, pp. 76–82 info
pdf 'UK: International Tax Avoidance', Issue 3, pp. 83–89 info
pdf 'Statutory Regulation of the Tax Consulting Profession in the Netherlands?', F.C.J .M. Drinkenburg, Issue 3, pp. 90–96 info
pdf 'EC: Taxation of Petroleum Products', Issue 3, pp. 97–98 info
pdf 'International Corporate and Withholding Tax Rates', Issue 3, pp. 99–100 info
pdf 'EC: Refund of VAT I — Explanatory Notes and Application Forms Concerning Requests for Refund of VAT Submitted by Taxable Persons Established in Other Member States', Issue 3, pp. 101–123 info
pdf 'EC: European Parliament on Tax Harmonization and Fiscal Control', Issue 3, pp. 124–124 info
 
ISSUE 4
pdf 'News and Trends', Issue 4, pp. 125–125 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 126–128 info
pdf 'Current Issues in US-German Financial and Economic Relations', Rolf Bohme, Issue 4, pp. 129–135 info
pdf 'Tax Trends and the Impact of Taxes on Different Income Groups', Kenneth Messere, Jeffrey Owens, Gustav Teir, Issue 4, pp. 136–144 info
pdf 'GATT: Tax Legislation', Issue 4, pp. 145–145 info
pdf 'EC: Refund of VAT I1 — Explanatory Notes and Application Forms Concerning Requests for Refund of VAT Submitted by Taxable Persons Established in Other Member', Issue 4, pp. 146–164 info
 
ISSUE 5
pdf 'News and Trends', Issue 5, pp. 165–165 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 166–169 info
pdf 'ICC: Fiscal Consolidation and the Treatment of Tax Losses within a Single Tax Jurisdiction', Issue 5, pp. 170–173 info
pdf 'Frankreich: Die neue Vermögensteuer 1'Impôt sur les Grandes Fortunes', Michel Decombe, Issue 5, pp. 174–182 info
pdf 'Netherlands Withholding Tax on Dividends Paid to Foreign Parent Companies and Nondiscrimination Clauses?', Kees van Raad, Issue 5, pp. 183–188 info
pdf 'EC: Tax Activities of the European Communities in 1981', Issue 5, pp. 189–192 info
pdf 'OECD: An Inventory of Tax Provisions which may have a Direct Impact on the Supply or Demand for Energy', Issue 5, pp. 193–203 info
pdf 'EC: European Cooperation Grouping', Issue 5, pp. 204–204 info
 
ISSUE 6/7
pdf 'News and Trends', Issue 6/7, pp. 205–206 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 207–211 info
pdf 'Germany: New Legislation Proposal Concerning Thin Capitalization', Issue 6/7, pp. 212–213 info
pdf 'Germany: local Trade Tax on Long-Term Loans ('Dauerschulden')', Issue 6/7, pp. 214–226 info
pdf 'Commentaires sur la proposition de directive instaurant la procedure arbitrale', Caroline London, Joris Dillen, Issue 6/7, pp. 227–239 info
pdf 'Guernsey - The Off-Shore Boom', P. W.D. Redmond, Issue 6/7, pp. 240–246 info
pdf 'DDR: Die Besteuerung von westlichen Unternehmen', Thomas Kaligin, Issue 6/7, pp. 247–258 info
pdf 'US: Loan Between Foreign Subsidiaries may Constitute Constructive Dividend to US Parent', Issue 6/7, pp. 259–263 info
pdf 'EC: Exemption of Small Businesses from VAT', Issue 6/7, pp. 264–266 info
pdf 'EC: Distortion of Competition in the Car Sector in the German-Danish Border Area', Issue 6/7, pp. 267–268 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 269–270 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 270–274 info
pdf 'Company Tax Harmonisation in the European Economic Community', John Chown, William Hopper, Issue 8, pp. 275–284 info
pdf 'Transfer Pricing by Multinational Enterprises; Issues and Developments', H. C. Verlage, Issue 8, pp. 285–293 info
pdf 'UK: Oil Taxation', Issue 8, pp. 294–295 info
pdf 'UK: Still More Proposals to Increase the Taxation on North Sea Oil', Lindsay Duncan, Issue 8, pp. 296–299 info
pdf 'US: New Rules on Competent Authority Procedure', Issue 8, pp. 300–303 info
pdf 'US: New Revenue Procedure on Competent Authority Proceedings', Issue 8, pp. 304–312 info
pdf 'The United States/German Estate Tax Treaty I', Issue 8, pp. 313–326 info
pdf 'EC: Exchange Controls on Capital Movements', Issue 8, pp. 327–328 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 329–330 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 331–333 info
pdf 'ICC: Determining Taxable Profits in an Inflationary Environment', Issue 9, pp. 334–344 info
pdf 'UK: Stock Relief - A Historical Perspective', J. W. M. Hills, Issue 9, pp. 345–358 info
pdf 'The United States/German Estate Tax (11)', Issue 9, pp. 359–367 info
pdf 'EC: Aids in the European Community', Issue 9, pp. 368–368 info
 
ISSUE 10
pdf 'News and Trends', Issue 10, pp. 369–370 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 370–372 info
pdf 'EC: Draft Directive on Deferred Payment of VAT Payable on Importation', Issue 10, pp. 373–385 info
pdf 'Commentary on the Tax Treaty Signed Between France and Saudi Arabia', Lotfi Maktouf, Issue 10, pp. 386–390 info
pdf 'Greece: New Investment Incentives Developments', Issue 10, pp. 391–393 info
pdf 'Schwedische Einkommensteuerreform in internationaler Sicht', Issue 10, pp. 397–400 info
 
ISSUE 11/12
pdf 'News and Trends', Issue 11/12, pp. 401–402 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 403–409 info
pdf 'EC: Draft Directive on Refund of VAT to Third-Country Persons', Issue 11/12, pp. 410–416 info
pdf 'Der Qualifikationskonflilk im neuen deutsch - kanadischen Doppelbesteuerungsabkommen', Thomas Menck, Issue 11/12, pp. 417–423 info
pdf 'EC: The Proposal for a Council Directive on the Elimination of Double Taxation (Arbitration Procedure)', Issue 11/12, pp. 424–435 info
pdf 'Some Thoughts on Transfer Prices for Industrial Property Rights and Technology', Charles Constantin, Issue 11/12, pp. 436–446 info
pdf 'France: The Dautresme Commission's Report on Tax Treatment of Savings', Lotfl Maktouf, Issue 11/12, pp. 447–451 info
pdf 'Le système fiscal de la Grèce', Georges TH. Krekozikias, Issue 11/12, pp. 452–462 info
pdf 'US Tax Act of 1982 Provisions of Special Interest to Finns Doing Business Internationally', Philip T. Kaplan, Issue 11/12, pp. 463–475 info
pdf 'EC: Frontier Delays', Issue 11/12, pp. 476–478 info
pdf 'EC: Used Cars and the Proposed Seventh VAT Directive', Issue 11/12, pp. 479–480 info

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »

spacer
bookmark this page print this page © 2013 Kluwer Law International. (All Rights Reserved)
end beam