Intertax

Volume 29 (2001)

 ISSUE 1
pdf 'Sovereign Affairs', A.H.M. Daniels, Issue 1, pp. 2–10 info
pdf 'Taxation and E-Commerce: Progress Report', Jeffrey Owens, Issue 1, pp. 10–13 info
pdf 'New Measures Envisaged by Spanish Legislation in Support of the Internationalization of Companies', Amparo Navarro-Faure, Issue 1, pp. 13–20 info
pdf 'Israel: Developments in the Proposed Tax Reform Process', Leon Harris, Issue 1, pp. 20–21 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 1, pp. 22–23 info
pdf 'US Tax Scene', Brian Giannattasio, Kerwin Chung, Michael Danilack, Michael A. Di Fronzo, James M. Thomas, Issue 1, pp. 23–25 info
 
ISSUE 2
pdf 'Buy-In and Buy-Out Requirements Present Unusual and Difficult Issues for Cost Sharing Agreements', Marc M. Levey, Victor H. Miesel, William Garofalo, Issue 2, pp. 28–35 info
pdf 'The Permanent Establishment Concept and the Taxation of Business Profits under Greece's Double Tax Conventions', Michail Tsirikos, Issue 2, pp. 36–51 info
pdf 'Italy: New CFC Legislation', Piergiorgio Valente, Marco Magenta, Issue 2, pp. 52–56 info
pdf 'Sweden Submits to the European Court of Justice', Roger Persson Osterman, Issue 2, pp. 56–58 info
pdf 'EC Tax Scene', George Eder, Klaus Eicker, Issue 2, pp. 59–60 info
pdf 'US Tax Scene', Michael Danilack, Jennifer Giannattasio, Tayanita T. Hayes, Issue 2, pp. 61–64 info
pdf 'Latin America Tax Scene', Koen van 't Hek, Joseph Wolf, Issue 2, pp. 64–66 info
pdf 'China Tax Scene', Carol Gaw, Issue 2, pp. 66–67 info
 
ISSUE 3
pdf 'Tax Reform in Japan', Toshiaki Katsushima, Issue 3, pp. 70–71 info
pdf 'Why Article 14 (Independent Personal Services) was Deleted from the OESO Model Tax Convention', J.W.J. de Kort, Issue 3, pp. 72–76 info
pdf 'Aspects of the German Tax Reduction Act with regard to the Treatment of Dividends and Capital Gains', Hanno Berger, Juliana Sophie Quack, Issue 3, pp. 76–86 info
pdf 'The New Italian Legislation on Controlled Foreign Companies', Stefano Serbini, Issue 3, pp. 86–91 info
pdf 'The Proposal for an EC Council Directive Regarding the VAT Arrangements Applicable to Services Supplied by Electronic Means', Michael Massbaum, Klaus Eicker, Issue 3, pp. 91–97 info
pdf 'Foreign Organizations: Tax Registration Requirements Under Russian Tax Law', Louiza Kouzgova, Issue 3, pp. 98–104 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 3, pp. 105–106 info
pdf 'US Tax Scene', Terri Zuraff, Leslie Alston, Mark Saks, Issue 3, pp. 106–109 info
pdf 'Latin America Tax Scene', Koen van `t Hek, Issue 3, pp. 110–111 info
 
ISSUE 4
pdf 'Economic Taxable Capacity', Barry Bracewell-Milnes, Issue 4, pp. 114–114 info
pdf 'State Responsibility under Customary International Law in Matters of Taxation and Tax Competition', Edwin van der Bruggen, Issue 4, pp. 115–139 info
pdf 'The Belgian Arbitration Convnetion Circular: the Defensive Approach of Transfer Pricing', Patrick Cauwenbergh, Bart Van Honsté, Issue 4, pp. 140–148 info
pdf 'Structuring an Electronic Marketplace: Legal and Tax Issues', Klaus Eicker, Issue 4, pp. 149–153 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 4, pp. 154–155 info
pdf 'US Tax Scene', Michael Danilack, Tayanita Hayes, Mark Saks, John B. Wells, Issue 4, pp. 155–158 info
pdf 'Latin America Tax Scene', Koen van 't Hek, F. Horacio Crespo, Issue 4, pp. 159–160 info
pdf 'China Tax Scene', Carol Gaw, Issue 4, pp. 161–163 info
 
ISSUE 5
pdf 'Documentation – and no end', Helmut Becker, Issue 5, pp. 166–166 info
pdf 'The Agency Permanent Establishment: The Current Definition – Part One', Arthur Pleijsier, Issue 5, pp. 167–183 info
pdf 'Singapore's Tax Treaty Policy', How Teck Tan, Issue 5, pp. 184–191 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 5, pp. 192–193 info
pdf 'US Tax Scene', David Ryan, Ken Brewer, Dianne Suarez-Lasa, Issue 5, pp. 193–197 info
pdf 'Latin America Tax Scene', Koen van 't Hek, Issue 5, pp. 197–198 info
pdf 'China Tax Scene', Carol Gaw, Issue 5, pp. 198–202 info
 
ISSUE 6/7
pdf 'The Future Relevance of Article 14', J. David B. Oliver, Issue 6/7, pp. 204–204 info
pdf 'Should Article 6 ECHR (Civil) Apply to Tax Proceedings?', Philip Baker, Issue 6/7, pp. 205–211 info
pdf 'International Coordination of Tax Treaty Interpretation and Application', Kees van Raad, Issue 6/7, pp. 212–218 info
pdf 'The Agency Permanent Establishment, Practical Applications. Part Two.', Arthur Pleijsier, Issue 6/7, pp. 218–232 info
pdf 'Home-State Restrictions on the Freedom of Establishment in a Swedish Income Tax Law Perspective', Sture Bergström, Anette Bruzelius, Issue 6/7, pp. 233–241 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 6/7, pp. 242–243 info
pdf 'US Tax Scene', Michael Danilack, Gary Melcher, Leslie Alston, Issue 6/7, pp. 243–245 info
pdf 'China Tax Scene', Carol Gaw, Issue 6/7, pp. 246–247 info
pdf 'Latin America Tax Scene', Koen van 'tek, Issue 6/7, pp. 248–249 info
 
ISSUE 8/9
pdf 'Compulsory Jurisdiction of the International Court of Justice in Tax Cases: Do We Already Have an `International Tax Court'?', Edwin van der Bruggen, Issue 8/9, pp. 250–267 info
pdf 'Article 17 of the OECD Model Treaty – An Anachronism?', Joel A. Nitikman, Issue 8/9, pp. 267–274 info
pdf 'The Agency Permanent Establishment: Allocation of Profits – Part Three', Arthur Pleijsier, Issue 8/9, pp. 275–283 info
pdf 'The WTO Accession and Tax Policy Options in China', Lingguang Bao, Issue 8/9, pp. 283–296 info
pdf 'The New German Rules for Loss Compensation of Futures in the Assets of a Company', Katja Gerdes, Peter Schmittman, Issue 8/9, pp. 296–301 info
pdf 'The Extraterritorial Income Exclusion Regime Increases Scope of Export Incentives', Neal Block, Peter Connors, Issue 8/9, pp. 301–305 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 8/9, pp. 306–307 info
pdf 'US Tax Scene', Seth Goldstein, Steven Wrappe, Kerwin Chung, Leslie S. Alston, Mark S. Saks, Issue 8/9, pp. 307–312 info
pdf 'Latin America Tax Scene', Koen van `t Hek, Issue 8/9, pp. 312–316 info
pdf 'China Tax Scene', Carol Gaw, Issue 8/9, pp. 316–318 info
 
ISSUE 10
pdf 'Japanese Entity Characterization of US LLCs', Toshiaki Katsushima, Issue 10, pp. 320–321 info
pdf 'How OECD Proposes to Apply Existing Criteria of Jurisdiction to Tax Profits Arising from Cross-border Electronic Commerce', L. Hinnekens, Issue 10, pp. 322–331 info
pdf 'The European Company Statute – the German View', Andreas Schulz, Klaus Eicker, Issue 10, pp. 332–341 info
pdf 'Economic Globalization, WTO and Tax Reform in China', Bao Lingguang, Issue 10, pp. 341–347 info
pdf 'Tax-Optimized Acquisitions in Germany After the Corporate Tax Reform', Ralph Dautel, Issue 10, pp. 348–352 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 10, pp. 353–354 info
pdf 'US Tax Scene', Mike Danilack, Mary Heinzerling, Phil Pesin, Gary Melcher, Irwin Halpern, Issue 10, pp. 354–358 info
 
ISSUE 11
pdf 'The Decision in Ferrazzini: Time to Reconsider the Application of the European Convention on Human Rights to Tax Matters', Philip Baker, Issue 11, pp. 360–361 info
pdf 'The Taxpayer's Right to Set the ‘Mutual Agreement Procedure’ in Motion: The Spanish Tax Courts' Approach', Jose M. Calderón, Issue 11, pp. 362–366 info
pdf 'Payment of Dividends and Taxation thereof in Hungarian Legislation', Gábor Matukovics, Issue 11, pp. 366–371 info
pdf 'Unjust Enrichment and the Indian Supreme Court: Robbing Peter to pay Paul …?', Vinay Reddy, Issue 11, pp. 371–379 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 11, pp. 380–381 info
pdf 'US Tax Scene', Kerwin Chung, Giovanni DiCenso, Issue 11, pp. 382–387 info
pdf 'China Tax Scene', Carol Gaw, Issue 11, pp. 387–391 info
pdf 'Latin America Tax Scene', Terri Grosselin, Santiago Chacón, Koen van 't Hek, Issue 11, pp. 391–392 info
 
ISSUE 12
pdf 'Quo Vadis International Tax Law?', Manuel Pires, Issue 12, pp. 394–395 info
pdf 'Tax Benefit Analysis of Incentives for Foreign Direct Investment in Korea', Seong-Bong Lee, Issue 12, pp. 396–401 info
pdf 'HR 28 February 2001, nr 35.557: The Supreme Court of the Netherlands Reaches a Questionable Decision in a Triangular Dividend Withholding Tax Case', Jan W.J. de Kort, Issue 12, pp. 402–406 info
pdf 'Several Issues at the Forefront of the Current Tax Theory Debate in China', Lingguang Bao, Issue 12, pp. 406–415 info
pdf 'Important Changes in Indirect taxes through the 2001–2002 Budget', Har Govind, Issue 12, pp. 415–426 info
pdf 'Latin America Tax Scene', Raimundo L. Christians, Philippe D. Jeffrey, Issue 12, pp. 427–428 info
pdf 'US Tax Scene', Bruce Reynolds, Andrew Parker, Mark Saks, Doug Peterson, Issue 12, pp. 428–431 info
pdf 'EC Tax Scene', Klaus Eicker, Issue 12, pp. 431–432 info

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