Intertax

Volume 12 (1984)

 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–2 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 3–5 info
pdf 'OECD: The Taxation of Income Derived from the Leasing of Industrial, Commercial or Scientific Equipment', Issue 1, pp. 6–14 info
pdf 'US: Working Group on Worldwide Unitary Taxation', Issue 1, pp. 15–16 info
pdf 'EC: First Commission Report on VAT (I)', Issue 1, pp. 17–33 info
pdf 'EC: Randoin Checks at Internal EC Frontiers', Issue 1, pp. 34–35 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 37–38 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 38–42 info
pdf 'France: An Overview of the General Directorate of Taxes', Issue 2, pp. 43–53 info
pdf 'UK: Oil Taxation - Expenditure on Assets with Shared Use', Issue 2, pp. 54–55 info
pdf 'UK: Offshore and Overseas Funds', Issue 2, pp. 56–56 info
pdf 'BIAC Statement on Unitary Taxation', Issue 2, pp. 57–57 info
pdf 'Negotiations on a New US/Netherlands Antilles Treaty', Issue 2, pp. 58–58 info
pdf 'EC: Company Law: Proposal for a Fifth Directive on Public Limited Companies', Issue 2, pp. 59–61 info
pdf 'EC: First Commission Report on VAT (11)', Issue 2, pp. 62–76 info
pdf 'EC: Obligations on Community Citizens when Crossing Internal Community Borders', Issue 2, pp. 77–78 info
pdf 'EC: VAT on Goods and Services Supplied by Craftsmen in the Applied Arts Sector', 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 'International Corporate and Withholding Tax Rates 1984', Issue 3, pp. 86–87 info
pdf 'France: 'Taxation of Foreign Corporations Owning Real Estate - Recent Developments', Lotft Maktouf, Issue 3, pp. 88–90 info
pdf 'EC: Administrative Assistance in Tax Matters within the Council of Europe', Issue 3, pp. 91–93 info
pdf 'EC: Harmonization of VAT', Issue 3, pp. 94–94 info
pdf 'EC: First Commission Report on VAT (111)', Issue 3, pp. 95–123 info
pdf 'EC: Customs Services of the Member States', Issue 3, pp. 124–124 info
pdf 'EC: Taxation on Small Craft Firms', Issue 3, pp. 125–127 info
 
ISSUE 4
pdf 'News and Trends', Issue 4, pp. 129–131 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 132–136 info
pdf 'US: Taxation of International Business Transactions 1983', Issue 4, pp. 137–148 info
pdf 'OECD: The Taxation of Income Derived from the Leasing of Containers', Issue 4, pp. 149–160 info
pdf 'EC: Financing the Development of New Energy Policies', Issue 4, pp. 161–166 info
pdf 'EC: Community Protests US States' Taxation Policy', Issue 4, pp. 167–168 info
pdf 'EC: Tugendhat calls for Early Adoption of Commission Proposals on Taxation Aspects of Cooperation between Companies in Different Member States', Issue 4, pp. 169–170 info
pdf 'EC: Fiscal Measures Aimed at the Encouragement of Cooperation between Undertakings of Different Member States', Issue 4, pp. 171–173 info
pdf 'EC: Tax Relief for Cross-Frontier and Migrant Workers', Issue 4, pp. 174–175 info
pdf 'EC: Harmonization of Turnover Taxes', Issue 4, pp. 176–176 info
 
ISSUE 5
pdf 'News and Trends', Issue 5, pp. 177–178 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 179–181 info
pdf 'Belgium: Taxation of Foreign Executives', Issue 5, pp. 182–192 info
pdf 'Coordination Centers in Belgium', Issue 5, pp. 193–197 info
pdf 'US: Cross-Border Leasing', David F. Bertrand, William S. Conely, Issue 5, pp. 198–213 info
pdf 'EC: Tax Activities of the European Communities in 1983', Issue 5, pp. 214–218 info
pdf 'EC: Commission Proposal for a VAT Harmonization Directive', Issue 5, pp. 219–220 info
 
ISSUE 6/7
pdf 'News and Trends', Issue 6/7, pp. 221–223 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 223–228 info
pdf 'European Parliament: Harmonization of Taxation in the Community I', Issue 6/7, pp. 229–235 info
pdf 'Germany: Deductible Provision for Country Risks', Gerhard Porsch, Issue 6/7, pp. 236–236 info
pdf 'Italy: Changes in the Corporate Tax Field', Issue 6/7, pp. 237–238 info
pdf 'Netherlands: Tax Consequences of Exchange Rate Fluctuations and Foreign Establishments', Issue 6/7, pp. 239–251 info
pdf 'EC: The Evolution of VAT Rates Applicable in the Member States of the Community', Issue 6/7, pp. 252–258 info
pdf 'US: The Current Status of Unitary Taxation', Arnold B. Panzer, Sanford H. Goldberg, Issue 6/7, pp. 259–274 info
pdf 'EC: Duty-Free Allowances for Travellers Crossing Borders between Member States', Issue 6/7, pp. 275–276 info
pdf 'EC: Harmonization of Taxation Systems', Issue 6/7, pp. 277–278 info
pdf 'EC: Harmonizing the Establishment of Subsidiary Companies', Issue 6/7, pp. 279–280 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 281–282 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 283–285 info
pdf 'Sweden: Report of the Inflation and Taxation Committee', Issue 8, pp. 286–292 info
pdf 'OECD: Estates, Inheritances and Gifts', Issue 8, pp. 293–295 info
pdf 'European Parliament: Harmonization of Taxation in the Community II', Issue 8, pp. 296–313 info
pdf 'Poland: Taxation of Economic Activity of Foreign Natural and Juridical Persons', Issue 8, pp. 314–320 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 321–323 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 323–330 info
pdf 'UK: HM Customs and Excise', P. C. Wilmott, Issue 9, pp. 331–336 info
pdf 'Emigration and Existing Losses', Issue 9, pp. 337–340 info
pdf 'Sweden: Arm's Length Tests on Foreign Oil Companies', Richard Arvidsson, Issue 9, pp. 341–344 info
pdf 'EC: VAT on Margarine - Discrimination in Belgium - Disruption of Competition', Issue 9, pp. 345–345 info
pdf 'EC: Transport Taxes on Trans-Frontier Coach Traffic', Issue 9, pp. 346–346 info
pdf 'EC: VAT on Second-Hand Goods', Issue 9, pp. 347–347 info
pdf 'EC: Trade Tax on European Shipping', Issue 9, pp. 348–348 info
pdf 'EC: Turnover Tax on Imports of Printed Products', Issue 9, pp. 349–350 info
pdf 'EC: Motor Vehicle Taxation', Issue 9, pp. 351–352 info
pdf 'EC: Consideration of the Proposal for a Directive on the Harmonization of Systems of Company Taxation and Withholding Taxes on Dividends', Issue 9, pp. 353–353 info
pdf 'EC: VAT on Works of Art - Belgium - Common EEC System', Issue 9, pp. 354–354 info
pdf 'EC: Creation of Duty-Free Ports and Zones and their Compatibility with the Existing Customs System', Issue 9, pp. 355–356 info
pdf 'EC: Violations at Internal Frontiers', Issue 9, pp. 357–357 info
pdf 'EC: Budgets of the Different Member States - Raising of Tax Assessment Brackets in Step with Inflation', Issue 9, pp. 358–359 info
pdf 'EC: Andorra and Community Enlargement', Issue 9, pp. 360–360 info
pdf 'EC: VAT on Medical and Veterinary Services', Issue 9, pp. 361–361 info
pdf 'EC: Harmonization of Excise Duties on Alcohol', Issue 9, pp. 362–362 info
 
ISSUE 10
pdf 'News and Trends', Issue 10, pp. 365–366 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 366–369 info
pdf 'UK: 1984 Budget and Finance Act', Barry Bracewell-Milnes, Issue 10, pp. 370–377 info
pdf 'Tax Avoidance and the House of Lords: Uncertainty as Deterrent I', S. N. Frommel, Issue 10, pp. 378–391 info
pdf 'Germany: Taxation of Foreign Source Income', KIaus C. Wrede, Issue 10, pp. 392–402 info
pdf 'EC: Provision of Venture Capital', Issue 10, pp. 403–404 info
 
ISSUE 11/12
pdf 'News and Trends', Issue 11/12, pp. 405–406 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 406–411 info
pdf 'Unitary Taxation - A Corporate Experience', M. Kooijman, Issue 11/12, pp. 412–419 info
pdf 'United Kingdom: The Inland Revenue', P. Lewis, Issue 11/12, pp. 420–430 info
pdf 'UK: Taxation of North Sea Oil', Barry Bracewell-Milnes, Issue 11/12, pp. 431–434 info
pdf 'Tax Avoidance and the House of Lords: Uncertainty as Deterrent II', S.N. Frommel, Issue 11/12, pp. 435–453 info
pdf 'Taxation in the Isle of Man', P. W. D. Redmond, B.A.R. Newton, Issue 11/12, pp. 454–463 info
pdf 'Portugal: The Wholesale Tax', Arlindo N. M. Correia, Issue 11/12, pp. 464–472 info
pdf 'International Tax Avoidance: An Economic View', D. A. Albregtse, Issue 11/12, pp. 473–477 info
pdf 'EC: VAT-Rules for Importation by Private Persons', Issue 11/12, pp. 478–497 info
pdf 'EC: VAT-Rules to Grant Aid to Farmers', Issue 11/12, pp. 498–501 info
pdf 'EC: Zero VAT in Construction Industry', Issue 11/12, pp. 502–502 info

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