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Intertax

Volume 3 (1975)
 ISSUE 1
pdf 'In this issue', Issue 1, pp. 1–3 info
pdf 'In dieser Ausgabe', Issue 1, pp. 4–5 info
pdf 'Dans ce numéro', Issue 1, pp. 6–8 info
pdf 'Probleme der internationalen Steuerflucht und Steuerumgehung', Issue 1, pp. 9–10 info
pdf 'République Fédérale d’Allemagne: La Réforme de l'impôt sur le revenu des persoilnes physiques et de I'impôt sur les salaires, de la péréquation des charges familiales et de I'encouragement à l'épargne', Issue 1, pp. 11–19 info
pdf 'Ireland: Survey on Taxes and Duties Payable in Ireland in 1974- 1975', Issue 1, pp. 19–24 info
pdf 'Harmonisierung des Jahresabschlusses der Kapitalgesellschaften: Geänderter Vorschlag der Kommission', Issue 1, pp. 24–25 info
pdf 'Staatsanteil steigt in allen Partnerstaaten', Issue 1, pp. 25–25 info
pdf 'Germany: The new Tax Law concerning Investments in Developing Countries and its Impact on Business', Issue 1, pp. 25–28 info
pdf 'Vereinfachung der Zollverfahren — Änderungen nur nosh zweünal pro Jahr', Issue 1, pp. 28–29 info
pdf 'Vereinfachung der Zollformalitaten', Issue 1, pp. 29–30 info
pdf 'Comment on the U.N.-report on multinational corporations', Issue 1, pp. 30–32 info
 
ISSUE 2
pdf 'In this issue', Issue 2, pp. 33–35 info
pdf 'In dieser Ausgabe', Issue 2, pp. 35–37 info
pdf 'Dans ce numnéro', Issue 2, pp. 37–39 info
pdf 'Tax Harmonization and the Economic and Monetary Union', Issue 2, pp. 40–46 info
pdf 'Die Besteuerung ausländischer Geschafistatigkeit in Jugoslawien', Issue 2, pp. 46–53 info
pdf 'Interest Element in Export Credit Sales and other Transactions involving Deferred Payments', Issue 2, pp. 53–59 info
pdf 'Some Reflections on the Unilateral Measures taken by Switzerland against the Abuse of Treaties for the Avoidance of Double Taxation', Issue 2, pp. 60–66 info
pdf 'Die “Kleine” Reform des italienischen Aktienrechts', Issue 2, pp. 66–70 info
pdf 'UK : Summary of incentives for industry in the Areas for Expansion', Issue 2, pp. 70–72 info
 
ISSUE 3
pdf 'In this issue', Issue 3, pp. 73–75 info
pdf 'In dieser Ausgabe', Issue 3, pp. 75–77 info
pdf 'Dans ce numéro', Issue 3, pp. 78–80 info
pdf 'Dutch Taxes and Levies on the Continental Shelf', Issue 3, pp. 81–85 info
pdf 'Belgien: Behandlung von Auslandern bei der Mehrwertsteuer', Issue 3, pp. 85–96 info
pdf 'Deutschland: Das Bankgeheimnis – gegenwärtige und zukünftige Rechtslage', Issue 3, pp. 97–97 info
pdf 'Steuern in Saudi-Arabien', Issue 3, pp. 97–99 info
pdf 'Germany: Statistics of tax offences 1973', Issue 3, pp. 99–100 info
pdf 'Germany: Statistics of tax audits 1973', Issue 3, pp. 100–100 info
pdf 'Germany: Activities of the Bundesamt für Finanzen in 1974', Issue 3, pp. 100–101 info
pdf 'Deutschland: Bemessungsgrundlage der Gesellschaftsteuer beim Erwerb von Gesellschaftsrechten', Issue 3, pp. 101–101 info
pdf 'Richtlinie des Rates vom 19. Dezember 1974', Issue 3, pp. 101–102 info
pdf 'Comparative Table of Personal Tax Liability', Issue 3, pp. 103–103 info
pdf 'EG: Begrenzung der Beihilfen bis 1980', Issue 3, pp. 104–104 info
pdf 'EG: Besteuerung des multinationalen Unternehmens', Issue 3, pp. 105–106 info
pdf 'The Americas: Summary of Sales Taxes', Issue 3, pp. 106–108 info
pdf 'Deutschland: Ertragsteuerliche Behandlung der uinsatzabhängigen Konzeriluinlagen', Issue 3, pp. 108–108 info
pdf 'Schriftliche Anfrage 324 / 73', Issue 3, pp. 109–110 info
pdf 'Schriftliche Anfrage Nr. 42 / 73', Issue 3, pp. 110–111 info
pdf 'Documentation/Dokumentation', Issue 3, pp. 112–112 info
 
ISSUE 4
pdf 'In this issue', Issue 4, pp. 113–114 info
pdf 'In dieser Ausgabe', Issue 4, pp. 114–116 info
pdf 'Dans ce numéro', Issue 4, pp. 116–117 info
pdf 'Deutschland: Internationale Verrechnungs-preise - Zulässigkeit einer Berichtigung nach § 1 Aussensteuergesetz', Issue 4, pp. 118–123 info
pdf 'Änderungen im fianzösischen Steuerrecht für das Jahr 1975', Issue 4, pp. 124–128 info
pdf 'The Tax Treatment of the Participation by a Foreign Company in an Italian Partnership', Issue 4, pp. 129–130 info
pdf 'A Comparative Survey of National Fiscal Policies 1974-75', Issue 4, pp. 131–133 info
pdf 'EC: Taxation Policy 1974', Issue 4, pp. 134–137 info
pdf 'EG: Steuerstatistik 1968- I973', Issue 4, pp. 137–144 info
pdf 'CE: Inventaire des impôts 1974', Issue 4, pp. 144–144 info
pdf 'Italien: Möglichkeit zur Erstattung der Mehrwertsteuer an ausländische Unternehrner', Issue 4, pp. 144–145 info
pdf 'Steuermentalität und Steuerharmonisierung in der EG', Bertram Tretter, Issue 4, pp. 145–148 info
pdf 'Problems arising from the Anglo-German Double Taxation Treaty', Issue 4, pp. 148–152 info
 
ISSUE 5
pdf 'In this issue', Issue 5, pp. 153–154 info
pdf 'In dieser Ausgabe', Issue 5, pp. 154–155 info
pdf 'Dans ce numéro', Issue 5, pp. 155–156 info
pdf 'The Activities of the Organisation for Economic Co-operation and Development in the Field of Fiscal Affairs', Issue 5, pp. 157–161 info
pdf 'Some Taxation Problems of Large Multinational Firms', Issue 5, pp. 161–168 info
pdf 'Steuerpolitik und Besteuerung in Schweden', Issue 5, pp. 161–179 info
pdf 'Germany: Recent Changes in Taxation of Foreign Business Operating in Germany', Issue 5, pp. 180–185 info
pdf 'Die Konjunkturabgabe in Frankreich', Issue 5, pp. 185–194 info
pdf 'EG: Eigene Einnahmen der Geineinschaft', Issue 5, pp. 194–195 info
 
ISSUE 6
pdf 'In this issue', Issue 6, pp. 197–199 info
pdf 'In dieser Ausgabe', Issue 6, pp. 199–202 info
pdf 'Dans ce numéro', Issue 6, pp. 202–205 info
pdf 'EC: Action Programme for Taxation', Issue 6, pp. 206–215 info
pdf 'Proposal for a Directive of the Council Concerning the Harmonisation of Systems of Company Taxation and of Withholding Taxes on Dividends', Issue 6, pp. 215–233 info
pdf 'Tax Policy and Investment', Issue 6, pp. 233–237 info
pdf 'EG: Sechste Richtlinie zur Harmonisierung der Umsatzsteuer', Issue 6, pp. 237–238 info
pdf 'EC: Statute for European Companies', Issue 6, pp. 238–241 info
pdf 'Question écrite no. 631 / 73 de Lord O'Hagan', Issue 6, pp. 241–242 info
 
ISSUE 7
pdf 'In this issue', Issue 7, pp. 245–246 info
pdf 'In dieser Ausgabe', Issue 7, pp. 246–248 info
pdf 'Dans ce numéro', Issue 7, pp. 248–249 info
pdf 'Hungary: Taxation of Foreign Companies, Economic Associations with Foreign Participation and Foreign Nationals', Issue 7, pp. 250–258 info
pdf 'Besteuerung in der Tschechoslowakei', Issue 7, pp. 258–260 info
pdf 'Italien: Das neue Aussensteuerrecht', Issue 7, pp. 260–267 info
pdf 'Campione d'Italia und das deutsche Aussensteuergesetz', Issue 7, pp. 267–267 info
pdf 'Tax Problems of Temporary Employment in Germany', Issue 7, pp. 268–278 info
pdf 'Franlcreich: Kostenuinlage in internationalen Konzernen', Issue 7, pp. 279–287 info
pdf 'Neue steuerliche Anreizmassnahmen fur Investionen in Belgien', Issue 7, pp. 287–288 info
 
ISSUE 8
pdf 'In this issue', Issue 8, pp. 289–291 info
pdf 'In dieser Ausgabe', Issue 8, pp. 291–293 info
pdf 'Dans ce numéro', Issue 8, pp. 293–294 info
pdf 'Jersey, Guernsey and EC Plans for Direct Taxation', Issue 8, pp. 295–299 info
pdf 'Nouvelles directives concernant le régime d'imposition des dirigeants des employés et des chercheurs étrangers en Belgique', Issue 8, pp. 299–301 info
pdf 'Deutschland: Fiktive Anrechnung in Doppelbesteuerungsabkomen', Issue 8, pp. 301–306 info
pdf 'Umsatzsteuer und innerdeutscher Handel', Issue 8, pp. 306–313 info
pdf 'EWG - Vertrag und Innerdeutscher Handel', Issue 8, pp. 314–315 info
pdf 'Le nouveau régime fiscal des dividendes en Italie par rapport aux perspectives de l'harmonisation cornlnunautaire', Issue 8, pp. 315–321 info
pdf 'Germany: Activities of the Federal Tax Court 1974', Issue 8, pp. 321–321 info
pdf 'Netherlands: International Tax Policy', Issue 8, pp. 321–322 info
pdf 'Netherlands: Tax Audit Statistics', Issue 8, pp. 322–323 info
pdf 'The Americas: Audit of Multinational Corporations', Issue 8, pp. 323–324 info

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