Intertax

Volume 18 (1990)

 ISSUE 1
pdf 'Global trading a worldwide tax headache', Fred C. de Hosson, Issue 1, pp. 2–3 info
pdf 'The Soviet Joint Enterprise', Christopher L Baker, Issue 1, pp. 4–16 info
pdf 'Tax-free acquisitions by foreign corporations of US corporations owned by US persons', David W. Welles, Brett L. Gold, Issue 1, pp. 17–22 info
pdf 'Dual residence of companies', Ergar A . Brood, Issue 1, pp. 22–31 info
pdf 'The tax treatment in the United States of interest rate swaps interest principal products', Willard B. Taylor, Issue 1, pp. 32–34 info
pdf 'Issuing debt securities - Perspectives of US corporate issuers', Joseph J. Czajkowski, Issue 1, pp. 35–41 info
pdf 'Australian dividend access plans', Peter A . Wilson, Issue 1, pp. 42–44 info
pdf 'The Netherlands participation exemption amended', W.R.H. de Vries, Issue 1, pp. 44–47 info
pdf 'US Tax Scene', Eli H. Fink, Issue 1, pp. 48–50 info
 
ISSUE 2
pdf 'Once again: Thin capitalization and treaty overriding', Helmut Becker, Issue 2, pp. 52–52 info
pdf 'Interest deductibility under the new US earnings-stripping rules', Paul W. Oosterhuis, Richard D. Martinson, Issue 2, pp. 53–59 info
pdf 'United States tax issues related to internal restructurings of a multinational group', D. Kevin Dolan, Issue 2, pp. 59–82 info
pdf 'New IRS recordkeeping and summons requirements for enforcing US transfer pricing rules in foreign-owned situations', Robert T. Cole, Issue 2, pp. 83–95 info
pdf 'The United States estate, gift, and generation-skipping taxes: application to non-US persons after the US Omnibus Budget Reconciliation Act of 1989', W. Donald Knight, J. Warren Ott, Issue 2, pp. 95–106 info
pdf 'Revenue Reconciliation Act of 1989. Provisions and Conference Committee Report - a Selection', Issue 2, pp. 106–132 info
pdf 'Treaties v. domestic laws: Landmark Decision of the French Supreme Administrative Court', Yann Kergall, Issue 2, pp. 133–134 info
pdf 'EC Tax Scene', John Meade, Issue 2, pp. 135–135 info
pdf 'US Tax Scene', Eli H. Fink, Issue 2, pp. 136–138 info
pdf 'World Tax Scene', Drzviri A. Gilbum, Issue 2, pp. 138–144 info
 
ISSUE 3
pdf 'Deduction of tax at source', J. David B. Oliver, Issue 3, pp. 146–147 info
pdf 'Sweden: What will it look like in the nineties?', Bjorn Ohde, Issue 3, pp. 148–159 info
pdf 'United States international estate and gift tax planning', Lee Williams, Issue 3, pp. 159–168 info
pdf 'Taxation of foreign source income: a review of new Australian CFC rules', Damien L. Lockie, Issue 3, pp. 168–178 info
pdf 'Tax issues with regard to business activities in East Germany', Gerhard Schmidt, Issue 3, pp. 179–184 info
pdf 'The taxation of business - Comparison of tax burdens in the EC, US and Japan', Issue 3, pp. 184–194 info
pdf 'New French rules regarding 'withholding tax on cross-border financing arrangements' (application of Article 13 1 quater of the French Tax Code)', Jeun-Nicolus Andrieu, Issue 3, pp. 195–196 info
pdf 'World Tax Scene', David A. Gilbum, Issue 3, pp. 196–203 info
 
ISSUE 4
pdf 'Tax illusion and the scope for cutting tax rates', Barry Bracewell-Milnes, Issue 4, pp. 206–206 info
pdf 'Corporate taxation in Europe and the single market', Christiane Scrivener, Issue 4, pp. 207–208 info
pdf 'Harmonization of enterprise taxation in the EC', Otmar Thommes, Issue 4, pp. 208–214 info
pdf 'Excess withholding problems remain under Section 1446 after the Revenue Reconciliation Act of 1989', A.W. Granwell, J. DeCarlo, E.P. Boles, Issue 4, pp. 215–219 info
pdf 'Recent tax developments in Belgium', Andre J. J. Spruyt, Issue 4, pp. 219–227 info
pdf 'Convertible and indexed securities – The Inland Revenue Consultative Document', Yash Rupal, Issue 4, pp. 228–232 info
pdf 'Important amendments to Indian tax laws in 1989', Har Govind, Issue 4, pp. 232–244 info
pdf 'The proposed 'available for use' rules', James Sennema, Issue 4, pp. 244–246 info
pdf 'EC Tax Scene', John Meade, Otmar Thommes, Issue 4, pp. 246–248 info
pdf 'US Tax Scene', Eli H. Fink, Issue 4, pp. 249–251 info
 
ISSUE 5
pdf 'Taxation with character', Paul R. McDaniel, Issue 5, pp. 254–255 info
pdf 'The Foreign Tax Equity Act of 1990 (H.R. 4308): potential new requirements for foreign persons doing business in the United States and sales of stock in United States corporations', C. David Swenson, Issue 5, pp. 256–265 info
pdf 'How to resolve international tax disputes? New approaches to an old problem', Gustaf Lindencrona, Nils Mattsson, Issue 5, pp. 266–275 info
pdf 'Australia in Europeland - A way through Europe 1992', Tony Ferrers, Issue 5, pp. 275–280 info
pdf 'EC Tax Scene', Otmar Thommes, Issue 5, pp. 281–281 info
pdf 'US Tax Scene', Eli H. Fink, Issue 5, pp. 282–285 info
pdf 'World Tax Scene', David A. Gilbum, Issue 5, pp. 286–294 info
 
ISSUE 6/7
pdf 'Thin capitalization and the OECD Model Convention', Bruno Gouthiere, Issue 6/7, pp. 296–297 info
pdf 'British judicial attitudes to double taxation agreements', David W. Williams, Issue 6/7, pp. 298–303 info
pdf 'International mutual assistance through exchange of information in Germany', Dieter Bohnert, Issue 6/7, pp. 303–313 info
pdf 'Outbound spin-offs and liquidations: the new US regulations', William G. Dodge, Issue 6/7, pp. 314–323 info
pdf 'Acquisition of German enterprises - Acquisition of stock or assets', Manfred Gunkel, Thomas Borstell, Issue 6/7, pp. 323–327 info
pdf 'OECD - The Committee on Fiscal Affairs; Activities 1588-1989', Huub M. M. Bierlaagh, Issue 6/7, pp. 328–329 info
pdf 'Principles on the allocation of proceeds generated from Euroloans granted by foreign banks with German branches to German debtors', Wolfgang Oho, Christof Heinzerling, Issue 6/7, pp. 330–334 info
pdf 'EC Tax Scene', John Meade, Otmar Thommes, Issue 6/7, pp. 334–336 info
pdf 'US Tax Scene', Eli H. Fink, Issue 6/7, pp. 336–338 info
pdf 'World Tax Scene', David A. Guburn, Issue 6/7, pp. 338–343 info
 
ISSUE 8/9
pdf ''At long last'', Fred C. de Hosson, Issue 8/9, pp. 346–346 info
pdf 'International tax planning and treaty shopping - An Austrian view', Helmut Loukota, Issue 8/9, pp. 347–358 info
pdf 'Pending tax issues raised by Belgian coordination centers', Luc Hinnekens, Issue 8/9, pp. 358–365 info
pdf 'The Canadian Goods and Services Tax', Donald G. Mitchener, L. Craig Jewell, Issue 8/9, pp. 365–377 info
pdf 'Financing of German subsidiaries - German and US tax treatment of silent partnerships and profit participating loans', Ulrike Hasbargen, Karla M. Johnsen, Issue 8/9, pp. 377–386 info
pdf 'New tax laws with regard to corporate investments in East Germany', Gerhard Schmidt, Issue 8/9, pp. 386–390 info
pdf 'Bringing FIRPTA into line with the repeal of General Utilities', Richard L. Doernberg, Issue 8/9, pp. 391–392 info
pdf 'EC Tax Scene', Otrnar Thommes, John Meade, Issue 8/9, pp. 393–394 info
pdf 'US Tax Scene', Eli H. Fink, Issue 8/9, pp. 394–396 info
pdf 'World Tax Scene', David A. Gilburn, Issue 8/9, pp. 397–406 info
 
ISSUE 10
pdf 'Europe 92 and taxation', Helmut Becker, Issue 10, pp. 408–408 info
pdf 'The Mergers Directive - some broader issues', John Chown, Issue 10, pp. 409–411 info
pdf 'The influence of the Merger Directive on German tax law', Siegfried Widmann, Issue 10, pp. 412–413 info
pdf 'The Parent-Subsidiary Directive', Fred C. de Hosson, Issue 10, pp. 414–437 info
pdf 'The EC Arbitration Convention', Dr. Juergen Killius, Issue 10, pp. 437–447 info
pdf 'Double taxation: an assessment of the last EC proposals in the light of existing regimes as implemented by national laws and bilateral treaties', Yann Kergall, Issue 10, pp. 447–452 info
pdf 'The direct investment tax initiatives of the European Community: a view from the United States', Stanley I. Langbein, H. David Rosenbloom, Issue 10, pp. 452–463 info
pdf 'The European dimension in international tax law', Otmar Thommes, Issue 10, pp. 464–476 info
pdf 'Loss compensation within the European Community', A. H. Coumans, E. M. Fredriks, Issue 10, pp. 477–482 info
pdf 'Tax harmonisation in the EC-Where are we and what are the prospects?', Jos W.B. Westerburgen, Issue 10, pp. 483–486 info
pdf 'Guidelines on company taxation', Issue 10, pp. 487–501 info
pdf 'The Merger Directive', Issue 10, pp. 502–506 info
pdf 'The Parent-subsidiary Directive', Issue 10, pp. 507–510 info
pdf 'The Arbitration Convention', Issue 10, pp. 510–519 info
pdf 'US Tax Scene', Eli H. Fink, Issue 10, pp. 520–523 info
pdf 'World Tax Scene', Arrron A. Rubinstein, Issue 10, pp. 524–529 info
 
ISSUE 11
pdf 'Lease rentals and withholding tax', J. D. B. Oliver, Issue 11, pp. 532–533 info
pdf 'West German perspectives on investments in Eastern Europe', Dr. Harry A. Shannon, Issue 11, pp. 534–547 info
pdf 'Treaty shopping: the new German-US treaty raises more questions than it answers', Marianne Burge, Dieter Endres, Issue 11, pp. 547–553 info
pdf 'Taxpayers' rights and obligations', Jeffrey Owens, Issue 11, pp. 554–569 info
pdf 'EC Tax Scene', John Meade, Otmar Thommes, Issue 11, pp. 570–571 info
pdf 'US Tax Scene', Eli H. Fink, Issue 11, pp. 571–575 info
pdf 'World Tax Scene', Aaron A. Rubinstein, Issue 11, pp. 575–581 info
 
ISSUE 12
pdf 'An end to income tax?', Barry Bracewell-Milnes, Issue 12, pp. 584–584 info
pdf 'Tax aspects of import of foreign technology in India', Har Govind, Issue 12, pp. 585–596 info
pdf 'International holding companies in France - Modification of the tax regime', Jean-Nicolas Andrieu, Pascal Gastineau, Issue 12, pp. 597–600 info
pdf 'Spanish taxation of transparent companies with non-resident shareholders', Alex Veldt, Issue 12, pp. 601–604 info
pdf 'EC Tax Scene', Otmar Thommes, Issue 12, pp. 605–605 info
pdf 'US Tax Scene', Eli H. Fink, Issue 12, pp. 606–608 info
pdf 'World Tax Scene', Aaron A. Rubinstein, Issue 12, pp. 608–618 info

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