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Intertax

Volume 36 (2008)
 ISSUE 1
pdf 'Corporate Tax and the European Union', Paulus Merks, Issue 1, pp. 2–13 info
pdf 'Substance-over-Form Doctrine in Russian Tax Law: Recent Developments', Andrey Afanasiev, Issue 1, pp. 14–17 info
pdf 'Applying CFC Rules to ‘Affiliates’: Critical Elements for Consideration', Gianfranco Peracin, Alberto De Luca, Issue 1, pp. 18–22 info
pdf 'Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA))', Stephan Schnorberger, Issue 1, pp. 23–24 info
pdf 'Arm’s Length Principle, Exit Tax and Commensurate with Income Standard: Some Practical thoughts on the New German Transfer Pricing Rules 2008', Stephan Schnorberger, Issue 1, pp. 25–28 info
pdf 'Double Tax Relief: Disparity or Harmful Restriction?', Peter Hordijk, Issue 1, pp. 29–37 info
pdf 'US Tax Scene', Phil Morrison, Mark Wanek, Issue 1, pp. 38–40 info
 
ISSUE 2
pdf 'Notional Income from the Cross-border Internal Transfer of Assets – Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment', Georg Seitz, Issue 2, pp. 44–74 info
pdf 'The Dutch Supreme Court Reaffirms and Clarifies ‘de facto employer’ under Article 15 of the OECD Model', Frank P.G. Pötgens, Issue 2, pp. 75–81 info
pdf 'Transfer Pricing: The Growth of International Trade and the Development of Tax Laws and Practices in Europe and the World', Gianfranco Peracin, Issue 2, pp. 82–89 info
pdf 'Respective Scope of the Substance Over Form Theory and Transfer Pricing in a French Audit', Cyril Maucour, Marc Bénard, Issue 2, pp. 90–94 info
pdf 'EC Tax Scene', Anno Rainer, Stephan Mueller, Issue 2, pp. 95–96 info
 
ISSUE 3
pdf 'Expeditious Amendments to Double Tax Treaties based on the OECD Model', Caterina Innamorato, Issue 3, pp. 98–124 info
pdf 'Taxation of Software: Tackling the Issue of Software as ‘Goods’ in India', Varun R. Hallikeri, Issue 3, pp. 125–132 info
pdf 'Real Estate – Opportunities and Pitfalls in Germany and the Netherlands', U. Hohage, F.J. Elsweier, Issue 3, pp. 133–138 info
pdf 'Duncan Bentley, Taxpayers’ Rights: Theory, Origin and Implementation (Kluwer Law International, the Netherlands, 2007), 460 pp.', Andrew Halkyard, Issue 3, pp. 139–140 info
pdf 'US Tax Scene', Tim Tuerff, Andre Claes, Harrison Cohen, Marcia Doyle, Tom Fuller, Issue 3, pp. 141–143 info
 
ISSUE 4
pdf 'Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation', Pasquale Pistone, Issue 4, pp. 146–153 info
pdf 'Klaus Vogel 1930–2007', Kees van Raad, Issue 4, pp. 154–155 info
pdf 'Some Basic Aspects of the Concept of Abuse in the Tax Case Law of the European Court of Justice', Adam Zalasinski, Issue 4, pp. 156–167 info
pdf 'Fiscal Impacts of Tax Havens on Non–Haven African Countries', Bernhard Kuschnik, Issue 4, pp. 168–171 info
pdf 'New Spanish Draft Regulation on the Mutual Agreement Procedures Concerning Direct Taxation', Aurora Ribes, Issue 4, pp. 172–180 info
pdf 'EC Tax Scene: ECJ Strikes Down Belgian Rules on Reclassification of Interest', Anno Rainer, Véronique Parmentier, Issue 4, pp. 181–182 info
pdf 'EC Tax Scene: Application of U.K. Stamp Duty Reserve Tax on Major Takeover Referred to ECJ', Eric Tomsett, Issue 4, pp. 182–183 info
pdf 'EC Tax Scene: U.K. House of Lords Strikes Down Three–Year Cap on Input Tax Claims', Andy Bradford, Issue 4, pp. 183–183 info
pdf 'US Tax Scene: Temporary Foreign Tax Credit Regulations Provide Needed ODL Guidance', Seth Goldstein, Mark Wanek, Issue 4, pp. 184–186 info
 
ISSUE 5
pdf 'Prohibition of Abusive Practices in European VAT: Court Aid to National Legislations Bugs?', Christian Amand, Issue 5, pp. 189–200 info
pdf 'Competing for Business', Tsilly Dagan, Issue 5, pp. 201–203 info
pdf 'Italian Restyling of Interest Deduction Rules: the Amendments of the Italian Finance Bill for 2008', Tancredi Marino, Massimiliano Russo, Issue 5, pp. 204–210 info
pdf 'Tax–Free Transfer of Assets in Denmark to Foreign Companies', Thomas Rønfeldt, Erik Werlauff, Issue 5, pp. 211–220 info
pdf 'Tax Planning Strategies in Response to China’s Changing Tax Landscape: Issues and Structures to be Considered in a Post:Tax Unification China', Jon Eichelberger, Brendan Kelly, Issue 5, pp. 221–229 info
pdf 'Long–Awaited Detailed Implementing Rules Finally Issued for New EIT Law in China', Jon Eichelberger, Brendan Kelly, Issue 5, pp. 230–232 info
pdf 'Vienna University Conference 2007: Source versus Residence – The Allocation of Taxing Rights in Tax Treaty Law', Florian Brugger, Thomas Ecker, Borbála Kolozs, Franz Koppensteiner, Ciprian Paun, Birgit Stürzlinger, Issue 5, pp. 233–237 info
pdf 'EC Tax Scene: ECJ Requires Interest to Be Paid for Unnotified State Aid', Anno Rainer, Issue 5, pp. 238–239 info
pdf 'EC Tax scene: ECJ AG Sharpston Opines on German Denial of Foreign PE Loss Deduction', Anno Rainer, Issue 5, pp. 239–240 info
pdf 'EC Tax Scene: ECJ AG Mengozzi Opines on Compliance of Old German Imputation System with EC Parent–Subsidiary Directive', Anno Rainer, Issue 5, pp. 240–242 info
pdf 'US Tax Scene: UK Court of Appeal Rejects Claim for Tax Credit on Dividends Paid to EU Parent Companies', Eric Tomsett, Issue 5, pp. 242–242 info
pdf 'US Tax Scene: Appellate Court Reinstates Regulation Requiring Timely Filing for ECI Expenses', Harrison Cohen, Thomas Fuller, Phil Morrison, Issue 5, pp. 243–244 info
 
ISSUE 6/7
pdf 'Transfer Pricing and Cost Agreements', Tulio Rosembuj, Issue 6/7, pp. 246–261 info
pdf 'Treaty Entitlement of Tax Exempt Entities', David Kleist, Issue 6/7, pp. 262–267 info
pdf 'VAT and Public Bodies in EC Member States', Ismael Jiménez Compaired, Issue 6/7, pp. 268–281 info
pdf 'The Proposal of Implementation of IFRS to SMEs: a Further Tool for Positive Integration of Corporate Income Taxation in the Internal Market?', Marco Adda, Issue 6/7, pp. 282–291 info
pdf 'Italy Sets the Barrier to Deduction of Financing Costs at 30 Per Cent of EBITDA', Giuseppe A. Galeano, Alan M. Rhode, Issue 6/7, pp. 292–301 info
pdf 'Danish Taxation of Pensions in the Perspective of EU Law: A Legal Assessment of Denmark’s Reaction to the Judgment Against Denmark in Case C–150/04, the Commission v Denmark', Thomas Rønfeldt, Erik Werlauff, Issue 6/7, pp. 302–311 info
pdf 'The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice', Paolo Arginelli, Michele Gusmeroli, Issue 6/7, pp. 312–325 info
pdf 'EC Tax Scene: ECJ holds German rules on exchange rate losses on repatriation of PE’s start–up capital violates EC Treaty', Anno Rainer, Issue 6/7, pp. 326–327 info
pdf 'EC Tax Scene: ECJ Rules on Input VAT Deduction for Corporate Transaction Costs', Richard Vitou, Giles Salmond, Jurgen Opreel, Issue 6/7, pp. 327–328 info
pdf 'US Tax Scene: Proposed subpart F contract manufacturing regulations released', Tim Tuerff, Harrison Cohen, James Gannon, Phil Morrison, Christopher Trump, Dirk Moneymaker, Issue 6/7, pp. 328–330 info
 
ISSUE 8/9
pdf 'How the Arbitration Convention Lost its Lustre: the Threat of Triangular Cases', Monique van Herksen, Issue 8/9, pp. 332–345 info
pdf 'Transfer Pricing, Restructuring, Apportionment and Other Challenges for Tax Directors', Uwe Ihli, Issue 8/9, pp. 346–358 info
pdf 'The CCCTB Compatible with National GAAP? What’s Next?', Irma Johanna Mosquera Valderrama, Issue 8/9, pp. 359–370 info
pdf 'Commission Proposal for a Modernization of the VAT Rules that are Applied in Respect of Financial and Insurance Services', Marie Lamensch, Issue 8/9, pp. 371–378 info
pdf 'The Norwegian CFC Rules after the Cadbury Schweppes Case', Anna B. Scapa Passalacqua, Lars A. Henie, Issue 8/9, pp. 379–388 info
pdf 'Compatibility of the Estonian Corporate Income Tax System with the Community Law', Lasse Lehis, Inga Klauson, Helen Pahapill, Erki Uustalu, Issue 8/9, pp. 389–399 info
pdf 'Conference Report: Common Consolidated Corporate Tax Base: The Possible Content of Community Law Provisions', José Almeida Fernandes, Mario Tenore, Issue 8/9, pp. 400–409 info
pdf 'EC Tax Scene: Dutch Withholding Tax Rules As Applied to FIIs Partially Incompatible with EC Law', Hans van den Hurk, Gerben Weening, Harm van den Broek, Jasper Korving, Issue 8/9, pp. 410–412 info
pdf 'EC Tax Scene: EFTA Court Rules on Norwegian Tax Credit', Petter Gruner, Issue 8/9, pp. 412–413 info
pdf 'EC Tax Scene: ECJ Upholds Nondeductibility of Foreign PE Losses at Level of Head Office', Anno Rainer, Lars Rehfeld, Issue 8/9, pp. 413–415 info
pdf 'EC Tax Scene: AG Sharpston Opines Belgian DRD Incompatible with EC Parent–Subsidiary Directive', Anno Rainer, Brecht Sohier, Issue 8/9, pp. 415–416 info
pdf 'EC Tax Scene: ECJ Confirms Rulings Relating to U.K. Taxation of Foreign Dividends and CFCs', Eric Tomsett, Issue 8/9, pp. 416–417 info
pdf 'US Tax Scene — United States: Simplified FIRPTA Relief Request Procedure Issued', Diane Renfroe, Kelly Kogan, Issue 8/9, pp. 418–419 info
 
ISSUE 10
pdf 'Forum Shopping in EC Tax Law in the Context of Legal Pluralism: Spontaneous Order as the Optimal Solution or Taxpayers’ Rights to a Code of Legality?', Ana Paula Dourado, Issue 10, pp. 422–425 info
pdf 'Direct Democracy, Decentralization and Earmarked Taxation: An Institutional Framework to Foster Tax Compliance', Christoph A. Schaltegger, Benno Torgler, Issue 10, pp. 426–433 info
pdf 'Conditional Debt Waivers in German Commercial Law, Insolvency and Tax Law', Otto–Ferdinand Graf Kerssenbrock, Issue 10, pp. 434–449 info
pdf 'Russian Double Taxation Conventions: Investment Opportunities and Anti–avoidance Provisions', D. V. Vinnitskiy, Issue 10, pp. 450–454 info
pdf 'The Swedish Supreme Administrative Court Totally Disregards Tax Treaty: A Critical Analysis of a CFC Judgment', Maria Hilling, Issue 10, pp. 455–461 info
pdf 'Dutch and German Change of Ownership Legislation: A Comparison', Dennis Post, Martina Tippelhofer, Issue 10, pp. 462–469 info
pdf 'Changes in Transfer Pricing as a Result of the 2008 Act on Corporate Tax Reform', Manfred Klein, Issue 10, pp. 470–472 info
pdf 'EC Tax Scene', Anno Rainer, Issue 10, pp. 473–474 info
pdf 'US Tax Scene', Tim Tuerff, Seth Goldstein, Richard Castanon, Issue 10, pp. 474–475 info
 
ISSUE 11
pdf 'Harmonization in Community Law and Enforcement of Rights in Tax Law', Daniel Déak, Issue 11, pp. 478–491 info
pdf 'CFC Legislation and EC Law', Alexander Rust, Issue 11, pp. 492–501 info
pdf 'European R&D and IP Tax Regimes: A Comparative Study', Wim Eynatten, Issue 11, pp. 502–519 info
pdf 'Non–Conformity of Section 15 German Foreign Tax Code Concerning the Taxation of Foreign Family Trusts with EC Law?', Tim Lühn, Issue 11, pp. 520–522 info
pdf 'Conference on Legal Remedies in European Tax Law', Kristiina Aima, Borbála Kolozs, Issue 11, pp. 523–532 info
pdf 'Conference Report: History of Double Taxation Conventions, Rust, 4–7 July 2008', Matthias Huber, Daniel P. Rentzsch, Issue 11, pp. 533–541 info
pdf 'EC Tax Scene', Anno Rainer, Hans van den Hurk, Jasper Korving, Issue 11, pp. 542–543 info
pdf 'US Tax Scene', Tom Fuller, Connie Angle, Remy Farag, Issue 11, pp. 544–545 info
pdf 'China Tax Scene', Jon Eichelberger, Issue 11, pp. 545–546 info
 
ISSUE 12
pdf 'National Courts’ Treatment of Tax Rules that Conflict with the EC Treaty', Kristina Ståhl, Issue 12, pp. 548–553 info
pdf 'Environmental Taxes in OECD Countries: Recent Developments', Ana Carrera Poncela, Issue 12, pp. 554–567 info
pdf 'Is it Time to Re–think the Indo–US Double Taxation Avoidance Agreement?', T. Prashant Reddy, Issue 12, pp. 568–576 info
pdf 'Impact Study of the New German Interest Capping Rule', Norbert Herzig, Uwe Lochmann, Bernhard Liekenbrock, Issue 12, pp. 577–584 info
pdf 'Flemish Exemption from Succession Taxes for the Inheritance of Family–Owned Companies: Condition of Employment Replaced by a Condition of Labour Costs', Bertel de Groote, Katrien Van Boxstael, Issue 12, pp. 585–597 info
pdf 'EC Tax Scene', Giles Salmond, Emma Walters, Anno Rainer, Issue 12, pp. 598–600 info
pdf 'US Tax Scene', Susan Lyons, Remy Farag, Issue 12, pp. 600–600 info

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