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Intertax

Volume 4 (1976)
 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–1 info
pdf 'In this issue', Issue 1, pp. 2–3 info
pdf 'In diesem Heft', Issue 1, pp. 3–5 info
pdf 'Dans ce numéro', Issue 1, pp. 5–6 info
pdf 'Cost Sharing Arrangements in Austria', Issue 1, pp. 7–14 info
pdf 'Taxation of International Firms - A Swedish View', Issue 1, pp. 15–20 info
pdf 'Frankreich: Einführung der 'Taxe professionelle' ab 1976', Issue 1, pp. 20–23 info
pdf 'Bauausführungen und Montagen als Betriebstätten', Issue 1, pp. 23–23 info
pdf 'USA kritisieren europäische Exporte', Issue 1, pp. 24–24 info
pdf 'EC: Tax Questions before the Council', Issue 1, pp. 24–25 info
pdf 'EC: Levies on Manufactured Tobaccos', Issue 1, pp. 25–25 info
pdf 'EC: Tax Exemptions for Travellers: Proposal Withdrawn', Issue 1, pp. 25–25 info
pdf 'EG: Stärkung der Haushaltsbefugnisse des Europäischen Parlaments und Schaffung eines Rechnungshofes', Issue 1, pp. 26–27 info
pdf 'Question écrite no. 608/73 de M. Cousté', Issue 1, pp. 28–28 info
pdf 'Schriftliche Anfrage No. 4 14/47 von Herrn Cousté', Issue 1, pp. 29–29 info
pdf 'EG: Neue deutsche Ausgabe des Inventars der Steuern', Issue 1, pp. 30–30 info
pdf 'Steuern in Afrika', Issue 1, pp. 30–30 info
pdf 'Netherlands: Field Audits of Corporations', Issue 1, pp. 31–32 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 33–34 info
pdf 'In this issue', Issue 2, pp. 35–36 info
pdf 'In diesem Heft', Issue 2, pp. 36–38 info
pdf 'Dans ce numéro', Issue 2, pp. 39–40 info
pdf 'Inflation Accounting', Sir Francis E. P. Sandilands, Issue 2, pp. 41–46 info
pdf 'Italien: Neubewertung des Anlagevermogens', Siegfried Mayr, Issue 2, pp. 46–51 info
pdf 'I. EC: Proposal for a Council Directive on Tax Exemptions within the Community for Certain Means of Transport Temporarily Imported', Issue 2, pp. 51–57 info
pdf 'II. EC: Proposal for a Council Directive on Tax Exemption for Personal Property of Individuals Permanently Imported from another Member State', Issue 2, pp. 57–63 info
pdf 'Italy: Taxation of Royalties Received by Non-Residents under the Recent Tax Reform', Issue 2, pp. 63–70 info
pdf 'Recent Changes in Dutch Taxation', Issue 2, pp. 71–72 info
 
ISSUE 3
pdf 'News and Trades', Issue 3, pp. 73–73 info
pdf 'In this issue', Issue 3, pp. 74–75 info
pdf 'In diesern Heft', Issue 3, pp. 75–77 info
pdf 'Dans ce numéro', Issue 3, pp. 77–78 info
pdf 'UK: Corporation Tax Reform and Renegotiation of Tax Treaties', Neil Gray, Issue 3, pp. 79–82 info
pdf 'Direct Taxation in Nigeria', Issue 3, pp. 82–91 info
pdf 'Pricing Problems in Tax and Antitrust Law: Ascertainment of 'Inadequate' Respectively 'Abusive' Prices by Profit Comparison?', Issue 3, pp. 91–103 info
pdf 'EC: 1976 Programme for Tax Harmonisation', Issue 3, pp. 103–104 info
pdf 'EG: Deutsche Biersteuer vor dein Europäischen Gerichtshof', Issue 3, pp. 105–105 info
pdf 'OECD: Adjusting Income Tax Systems for Inflation', Issue 3, pp. 105–108 info
pdf 'Schriftliche Anfiage Nr. 643/74 von Herrn Jahn', Issue 3, pp. 109–110 info
pdf 'Written Question No. 535/75 by Mr. Dondelinger', Issue 3, pp. 110–111 info
 
ISSUE 4
pdf 'News and Trades', Issue 4, pp. 113–113 info
pdf 'In this issue', Issue 4, pp. 114–115 info
pdf 'In diesem Heft', Issue 4, pp. 115–116 info
pdf 'Dans ce numéro', Issue 4, pp. 116–118 info
pdf 'Taxation in the Soviet Union', Issue 4, pp. 119–123 info
pdf 'Hungary: Recent Tax Changes', Issue 4, pp. 124–124 info
pdf 'Frankreich: Die neuen Massnahmen gegen Gewinnverschiebungen in ein Steueroasenland', Issue 4, pp. 125–135 info
pdf 'Belgique: Conventions internationales — Echange de renseignements', Issue 4, pp. 135–136 info
pdf 'Imposition of Taxes and Levies in International Waters', Issue 4, pp. 137–143 info
pdf 'The Indirect Foreign Tax Credit', Issue 4, pp. 143–147 info
 
ISSUE 5/6
pdf 'News and Trades', Issue 5/6, pp. 149–149 info
pdf 'In this issue', Issue 5/6, pp. 150–153 info
pdf 'In diesem Heft', Issue 5/6, pp. 153–156 info
pdf 'Dans ce numéro', Issue 5/6, pp. 157–160 info
pdf 'Proposal for a Council Directive Concerning Mutual Assistance by the Competent Authorities of Member States in the Field of Direct Taxation', Issue 5/6, pp. 161–171 info
pdf 'Proposal for a Council Directive Concerning Indirect Taxes on Transactions in Securities', Issue 5/6, pp. 171–187 info
pdf 'EC: Taxation Policy 1975', Issue 5/6, pp. 187–190 info
pdf 'EC: Harmonization of Company Law', Issue 5/6, pp. 190–192 info
pdf 'Senkung des Satzes der Gesellschaftsteuer in Belgien, Dänemark und den Niederlanden von 2% auf 1%', Issue 5/6, pp. 192–192 info
pdf 'CE: Statistiques fiscals 1969-74', Issue 5/6, pp. 193–199 info
pdf 'Benelux: Unification des droits d'accise', Issue 5/6, pp. 199–199 info
pdf 'Système fiscal en R. F. A.', Issue 5/6, pp. 200–203 info
pdf 'EC: Tax Exemptions for Travellers Additional Extension for Denmark', Issue 5/6, pp. 203–204 info
pdf 'Schriftliche Anfrage Nr. 544/74 von Herrn Scholten', Issue 5/6, pp. 204–205 info
pdf 'Schriftliche Anfiage Nr. 189/75 von Herrn Glinne', Issue 5/6, pp. 205–206 info
pdf 'Schriftliche Anfrage Nr. 120/75 von Herrn Giraud', Issue 5/6, pp. 206–208 info
pdf 'Steuerliche Förderung des Transfers von Patenten und Lizenzen in Entwicklungsländer', Issue 5/6, pp. 209–219 info
 
ISSUE 7
pdf 'News and Trends', Issue 7, pp. 221–221 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 7, pp. 222–225 info
pdf 'German Tax Treaty Policy', Helmut Krabbe, Issue 7, pp. 226–232 info
pdf 'United Kingdom-United States Double Taxation Convention', E. B. Nortcliffe, Issue 7, pp. 232–235 info
pdf 'United Kingdom: New Tax Treaties', Issue 7, pp. 236–236 info
pdf 'Netherlands: Proposals for a Profit Sharing Tax', Nico Nobel, Issue 7, pp. 237–238 info
pdf 'UK Capital Transfer Tax International Aspects (Part One)', Issue 7, pp. 238–248 info
pdf 'Ireland: Capital Gains Tax', Issue 7, pp. 248–253 info
pdf 'EG: Eheinalige deutsche Strassengüterverkehrsteuer vor dem Europaischen Gerichtshof', Issue 7, pp. 254–254 info
pdf 'Brazil: Information System for the Audit of Multinationals', Issue 7, pp. 255–255 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 257–257 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 258–261 info
pdf 'Germany: The New Corporation Tax System', Hugh J . Ault, Issue 8, pp. 262–275 info
pdf 'OECD: Guidelines for Multinational Enterprises', Issue 8, pp. 275–277 info
pdf 'Tax Credits under the Proposed EEC Directive on Company Taxation', Barry Bracewell-Milnes, Issue 8, pp. 277–284 info
pdf 'UK Capital Transfer Tax International Aspects (Part Two)', Issue 8, pp. 284–291 info
pdf 'EG: Territorialitätsregeln für Dienstleistungen bei der Mehrwertsteuer (Erster Teil)', Issue 8, pp. 291–296 info
pdf 'Das neue DBA zwischen Italien und der Schweiz', Issue 8, pp. 297–304 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 305–305 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 306–310 info
pdf 'The Fiduciary Responsibility of a Majority Shareholder in a German Limited Liability Company (GmbH)', Ronald N. Edwards, Issue 9, pp. 311–314 info
pdf 'Current Cost Accounting in the UK - A Short Survey of its History, Reception and Prospects', J.M. Renshall, Issue 9, pp. 314–324 info
pdf 'Espagne: Imposition d'un contrat d'assistance technique', Frank van Bruftschot, Issue 9, pp. 325–328 info
pdf 'EC: Harmonization of National Law Concerning Group Accounts', Issue 9, pp. 329–331 info
pdf 'EG: Territorialitätsregeln für Dienstleistungen bei der Melulvertsteuer (Zweiter Teil)', Issue 9, pp. 332–343 info
pdf 'Written Question No. 826/75 by Mr. Dalyell', Issue 9, pp. 343–344 info
pdf 'Written Question No. 546/75 by Mr. Jahn', Issue 9, pp. 344–345 info
pdf 'Written Question No. 702/75 by Mr. Glinne', Issue 9, pp. 345–347 info
pdf 'Written Question No. 802/75 by Mr. Glinne', Issue 9, pp. 347–349 info
 
ISSUE 10
pdf 'News and Trends', Issue 10, pp. 353–353 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 354–358 info
pdf 'General Principles for the Determination of Arms Length Prices in International Groups of Companies', Issue 10, pp. 359–363 info
pdf 'France: Tax Problems in Connection with Corporate Groups', J. Egal, Issue 10, pp. 363–372 info
pdf 'UK VAT: Services Performed Across Tax Frontiers', Issue 10, pp. 372–375 info
pdf 'Activities of the German Foundation for International Development in the Tax Field', Bernd Hack, Issue 10, pp. 376–377 info
pdf 'Local Taxation in the Federal Republic of Germany', Kurt Ebentheuer, Issue 10, pp. 377–382 info
pdf 'Schriftliche Anfrage Nr. 32/76', Issue 10, pp. 382–384 info
pdf 'Frankreich: Das neue Gesetz über die Besteuerung der Veräusserungsgewinne ("Plus-values")', Issue 10, pp. 384–390 info

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