Intertax

Volume 11 (1983)

 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–2 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 2–5 info
pdf 'The State of Tax Harmonization in the European Community', Christopher Tugendhat, Issue 1, pp. 6–16 info
pdf 'Canada: Supreme Court Interprets Canada-Germany Tax Treaty', Nathan Roidman, Issue 1, pp. 17–21 info
pdf 'US Estate and Gift Taxation of Foreign Investment', Oliver M. Silsby, Issue 1, pp. 22–29 info
pdf 'Vermögensteuer in den EG-Ländern (Einschließlich Spanien)', Issue 1, pp. 30–38 info
pdf 'EC: Customs Services at the Community's External Frontiers', Issue 1, pp. 39–39 info
pdf 'EC: Judgment of the European Court of Justice on the so-called Butter Trips', Issue 1, pp. 40–40 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 41–41 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 42–46 info
pdf 'European Investment in Australia', Tony Stolarek, Issue 2, pp. 47–59 info
pdf 'Erbschaftsteuersysteme in den EG-Ländern (Einschließlich Spanien)', Wilhelm H. Wacker, Issue 2, pp. 60–70 info
pdf 'CFE: Resolution in View of Avoiding Double Taxation', Issue 2, pp. 71–71 info
pdf 'EC: Turnover Tax Directives', Issue 2, pp. 72–72 info
pdf 'EC: Frontier Workers', Issue 2, pp. 73–74 info
pdf 'EC: Company Taxation', Issue 2, pp. 75–75 info
pdf 'EC: Variation in Car Prices in Member States', Issue 2, pp. 76–76 info
pdf 'EC: Tax Evasion and Fraud', Issue 2, pp. 77–77 info
pdf 'EC: Belgian Border Tax', Issue 2, pp. 78–78 info
pdf 'EC: Value Added Tax on Data Provided by Data Banks', Issue 2, pp. 79–80 info
 
ISSUE 3
pdf 'News and Trends', Issue 3, pp. 81–82 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 82–85 info
pdf 'EC: Expenditure Not Eligible for Deduction of VAT', Issue 3, pp. 83–92 info
pdf 'US: Taxation of International Business Transactions', William P. Streng, Issue 3, pp. 93–107 info
pdf 'Fight Against International Tax Evasion and Avoidance', Issue 3, pp. 108–109 info
pdf 'US: Treasury Temporary Regulations Clarify Foreign Investment in Real Property Tax Act of 1980', Jumes WM. Clement, Issue 3, pp. 110–114 info
pdf 'Taxation of Leasing Transactions', Berndt Runge, Issue 3, pp. 115–126 info
pdf 'EC: Taxation on Motor Cars', Issue 3, pp. 127–128 info
 
ISSUE 4
pdf 'News and Trends', Issue 4, pp. 129–131 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 131–134 info
pdf 'International Corporate and Withholding Tax Rates 1983', Peter Hubner, Issue 4, pp. 135–136 info
pdf 'EC: Further Harmonization of VAT', Issue 4, pp. 137–152 info
pdf 'EC: The Evolution of VAT Rates Applicable in the Member States of the Community', Issue 4, pp. 153–155 info
pdf 'EC: Tax-Free Allowances for Travellers and Small Parcels', Issue 4, pp. 156–157 info
pdf 'Court of Justice: Tax Cases', Issue 4, pp. 158–159 info
pdf 'Court of Justice: Action against Belgian VAT on Cars', Issue 4, pp. 160–160 info
 
ISSUE 5
pdf 'News and Trends', Issue 5, pp. 161–161 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 162–165 info
pdf 'Germany: Rules on Cost Sharing Contracts', Issue 5, pp. 165–169 info
pdf 'Poland: Taxation of the State Sector Organizations Including Joint Ventures', Janusz Marciniuk, Issue 5, pp. 169–177 info
pdf 'EC: Tax Activities of the European Communities in 1982', Issue 5, pp. 178–181 info
pdf 'EC: Exemption from Tax of Insurance Premiums for Retirement and Premature Death', Issue 5, pp. 182–182 info
pdf 'EC: Belgian Tax Measures in Conformity with State Aids Provisions', Issue 5, pp. 183–183 info
pdf 'EC: Establishment of Free Zones in Belgium', Issue 5, pp. 184–185 info
pdf 'UK: Taxation of International Business', Issue 5, pp. 186–200 info
 
ISSUE 6/7
pdf 'News and Trends', Issue 6/7, pp. 201–202 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 202–206 info
pdf 'Germany: Administration Finalizes Principles for the Examination of International Transfer Prices', Issue 6/7, pp. 207–207 info
pdf 'German Regulations on Transfer Pricing: a Tax Administrator's Point of View', Horst-Dieter Hoppner, Issue 6/7, pp. 208–223 info
pdf 'Intercompany Pricing: A Canadian Tax Overview', Roy D. Hogg, Issue 6/7, pp. 224–238 info
pdf 'Currency Management Centres: After-Tax Control of Forex Gains and Losses', Brainard L. Patron, Issue 6/7, pp. 239–244 info
pdf 'Tax-Privileged Corporate Structures in Switzerland', Ernst k. Briner, Issue 6/7, pp. 245–263 info
pdf 'EC: Draft Directive on Tax-Free Shops', Issue 6/7, pp. 264–267 info
pdf 'EC: Draft Directive on Tax-Free Allowances for Travelers', Issue 6/7, pp. 268–276 info
pdf 'E.C.: Independence of Auditors In the 5th Company Directive', Issue 6/7, pp. 277–277 info
pdf 'E.C.: VAT Exemption for Organizations with 'Trade Union Arms'', Issue 6/7, pp. 278–279 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 281–281 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 282–285 info
pdf 'Tax Cases before the European Court of Justice', Pierre Pescatore, Issue 8, pp. 286–291 info
pdf 'German Tax Procedure', Frank van Brunschot, Issue 8, pp. 292–300 info
pdf 'United Kingdom: Recent Tax Cases Concerning Parent Company and Subsidiary/Branch Operations', David R. Davies, Issue 8, pp. 301–306 info
pdf 'EC: The Future Financing of the Community', Issue 8, pp. 307–323 info
pdf 'Germany: Improvement of the Berlin Development Law', Issue 8, pp. 324–326 info
pdf 'EC: Tax Matters Connected with Tourism', Issue 8, pp. 327–327 info
pdf 'EC: Fourth Council Directive on Companies' Annual Accounts', Issue 8, pp. 328–328 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 329–331 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 332–334 info
pdf 'Germany: Intercompany Prices and Charges', Andrew Miles, Issue 9, pp. 335–340 info
pdf 'Netherlands Antilles Holding Companies', Joop J. F. Altepost, Issue 9, pp. 341–348 info
pdf 'Sweden: The New General Anti-Avoidance Clause', Gustaf Lindencrona, Issue 9, pp. 349–349 info
pdf 'EC: Tax and Financial Measures in Favour of Investment', Issue 9, pp. 350–362 info
pdf 'Sweden: The System of Investment Funds', Issue 9, pp. 363–367 info
pdf 'EC: Distortions in Competition through Absence of Tax Harmonization', 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. 370–374 info
pdf 'EC: The Future Financing of the Community: Draft Decision on Own Resources', Issue 10, pp. 375–382 info
pdf 'Canada: New Legislation Respecting Treaty Interpretation', Nathan Boidman, Issue 10, pp. 383–389 info
pdf 'Worldwide Tax Allocation Norm v. Worldwide Combination Method of Taxation', N. W. Palmieri-Egger, Issue 10, pp. 390–402 info
pdf 'Spain: Corporation Tax and Foreign Investments', Jose Santacana Jubillur, Issue 10, pp. 403–411 info
pdf 'Reflections on the EEC Proposals to Harmonize Taxes on the Profits of Enterprises', Andre Chumbault, Issue 10, pp. 412–415 info
 
ISSUE 11/12
pdf 'News and Trends', Issue 11/12, pp. 417–418 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 419–425 info
pdf 'UK: Taxation of North Sea Oil', Lindsay Duncan, Issue 11/12, pp. 426–428 info
pdf 'UK: Petroleum Revenue Tax-Reliefs and Farms-Ins', Issue 11/12, pp. 429–430 info
pdf 'UK: Company Residence', Issue 11/12, pp. 431–434 info
pdf 'Italy: International Tax Avoidance and Evasion', Victor Uckmar, Issue 11/12, pp. 435–446 info
pdf 'Italy: Tax Regulations on Transfer Pricing Applicable to Exchange Control', Guglielmo Maisto, Issue 11/12, pp. 447–450 info
pdf 'EC: Council Directive on Means of Transport', Issue 11/12, pp. 451–457 info
pdf 'EC: Seventh Company Law Directive: Consolidated Accounts', Issue 11/12, pp. 458–459 info
pdf 'EC: Division of Public Limited-Liability Companies', Issue 11/12, pp. 460–460 info
pdf 'EC: Net and Gross Contributions to the EEC Budget', Issue 11/12, pp. 461–462 info
pdf 'EC: Harmonization of Consumer Taxes', Issue 11/12, pp. 463–463 info
pdf 'EEC: Duty-Free Trade', Issue 11/12, pp. 464–464 info
pdf 'EC: Taxes other than Turnover Taxes which Affect the Consumption of Manufactured Tobacco', Issue 11/12, pp. 465–465 info
pdf 'EC: Arrangements for the Refund of Value Added Tax Paid Abroad', Issue 11/12, pp. 466–466 info
pdf 'EC: Tax Reliefs Allowed on Importation of Goods in Small Consignments of a Non-Commercial Character', Issue 11/12, pp. 467–467 info
pdf 'EC: Turnover Tax on Victualling of Crews of German Ships and Calls by Radio-telephone', Issue 11/12, pp. 468–468 info

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