Intertax

Volume 7 (1979)

 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–2 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 3–5 info
pdf 'The OECD and Taxation 1977-78', A. J . van den Tempel, Issue 1, pp. 6–9 info
pdf 'Italy: The New Imputation System', Antonio Lovisolo, Issue 1, pp. 10–16 info
pdf 'Tax Aspects of German Direct Investment in the USA II', John T. Rudden, Issue 1, pp. 17–25 info
pdf 'Progressive Expenditure Tax - an Alternative? A Summary of a Swedish Study II', Sven-Olof Lodin, Issue 1, pp. 26–38 info
pdf 'EC: Tax Concessions for German Farmers', Issue 1, pp. 39–40 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 41–41 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 42–45 info
pdf 'Harmonization of Taxation in Europe', Richard Burke, Issue 2, pp. 46–53 info
pdf 'The New Protocol to the Netherlands - UK Double Taxation Treaty of 1967', D. Hund, Issue 2, pp. 54–58 info
pdf 'UK: Proposals to Increase the Petroleum Revenue Tax', Lindsay Duncan, Issue 2, pp. 59–59 info
pdf 'The New Puerto Rico Industrial Incentives Act (Act No. 26 of June 2, 1978)', Alberto R. Esteves, Issue 2, pp. 60–68 info
pdf 'Progressive Expenditure Tax – an Alternative? A Summary of a Swedish Study III', Sven-Olof, Issue 2, pp. 69–75 info
pdf 'ICC: International Tax Treatment of Dividends and its Application to Countries with Imputation Systems of Corporation Tax', Issue 2, pp. 76–80 info
 
ISSUE 3
pdf 'News and Trends', Issue 3, pp. 81–82 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 83–87 info
pdf 'EC: Increased Tax Exemptions for Travellers Coming from Member States', Issue 3, pp. 88–91 info
pdf 'EC: Increased Tax Exemptions for Travellers Coming from Third Countries', Issue 3, pp. 92–93 info
pdf 'EC: Increased Tax Exemptions for Small Consignments from Member States', Issue 3, pp. 94–95 info
pdf 'EC: New Tax Exemption for Small Consignments from Third Countries', Issue 3, pp. 96–98 info
pdf 'Steuerliche Massnahmen der Industriestaaten zur Förderung von Investitionen in Entwicklungsländern unter besonderer Berücksichtigung der fiktiven Anrechnung ausländischer Steuern', Michael Krause, Issue 3, pp. 99–105 info
pdf 'EC: Excise Duties on Spirits and Other Alcoholic Beverages', Issue 3, pp. 106–107 info
pdf 'EC: Infraction Proceedings against Member States in the Alcoholic Beverage Sector', Issue 3, pp. 108–109 info
pdf 'EC: Wealth and Assets', Issue 3, pp. 110–112 info
pdf 'EC: Eliminating Border Controls', Issue 3, pp. 112–112 info
pdf 'EC: Estate Duty', Issue 3, pp. 113–117 info
pdf 'CFE: Proposed Council Directive on Arbitration Procedure', Issue 3, pp. 118–120 info
 
ISSUE 4
pdf 'News and Trends', Issue 4, pp. 121–121 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 122–125 info
pdf 'EC: Tax Activities of the European Communities in 1978', Issue 4, pp. 126–129 info
pdf 'United Kingdom: The Meade Committee Report', Barry Bracewell-Milnes, Issue 4, pp. 130–134 info
pdf 'US: Disclosure Requirements on US Investments and Transactions', Albert L. Sokol, Issue 4, pp. 135–146 info
pdf 'Australia: Regulation of Foreign Investment I', Issue 4, pp. 147–150 info
pdf 'EC: Possible Sources of Additional Revenue for the Community', Issue 4, pp. 151–155 info
pdf 'EC: Swiss Transit Tax on Lorries', Issue 4, pp. 155–155 info
pdf 'EC: Taxes on Petrol and Diesel', Issue 4, pp. 156–157 info
pdf 'EC: Customs Arrangements with Andorra', Issue 4, pp. 157–158 info
pdf 'EC: Tax Harmonization Programme of the Commission for 1979', Issue 4, pp. 159–160 info
pdf 'CFE: Meeting of the CFE Executive Council in Frankfurt - Second Congress of European Tax Consultants in Rome', Issue 4, pp. 160–160 info
 
ISSUE 5
pdf 'News and Trends', Issue 5, pp. 161–161 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 162–163 info
pdf 'EC: State of Harmonization of Fiscal Legislations I', Issue 5, pp. 164–176 info
pdf 'UK: Unfinished Business: Taxation of Foreign Earnings and Capital Gains', Barry Bracewell-Milnes, Issue 5, pp. 177–183 info
pdf 'Switzerland: Taxation and Tax Incentives: Confederation - Basel-Landschaft - Basel-Stadt - Solothurn - Ticino', Silvio Bianchi, Issue 5, pp. 184–191 info
pdf 'Australia: Regulation of Foreign Investment II', Issue 5, pp. 192–200 info
 
ISSUE 6/7
pdf 'News and Trends', Issue 6/7, pp. 201–201 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 202–207 info
pdf 'OECD: Taxation of Capital – Some Policy Options', Issue 6/7, pp. 208–216 info
pdf 'The United Kingdom Approach to Company Residence and Overseas Operations', Issue 6/7, pp. 217–221 info
pdf 'Grèce: Aperçu du système d'imposition sur ies benefices des sociétés', Issue 6/7, pp. 222–239 info
pdf 'EC: Harmonization of Corporation Tax', Issue 6/7, pp. 240–246 info
pdf 'EC: Excise Duties on Manufactured Tobacco', Issue 6/7, pp. 247–249 info
pdf 'EC: State of Harmonization of Fiscal Legislations II', Issue 6/7, pp. 250–257 info
pdf 'EC: Worker Participation in the Profits of Undertakings', Issue 6/7, pp. 258–259 info
pdf 'EC: Fiscalization of Social Security', Issue 6/7, pp. 259–260 info
pdf 'EC: Application of the Sixth VAT Directive to the Supply of Intellectual Services', Issue 6/7, pp. 260–261 info
pdf 'EC: Excise Duties and VAT on Cigarettes', Issue 6/7, pp. 262–262 info
pdf 'UNCTAD: Legislation Relating to Transfer Prices and its Implementation', Issue 6/7, pp. 263–280 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 281–281 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 282–287 info
pdf 'OECD: Report on Transfer Pricing and Multinational Enterprises', K. Messere, Issue 8, pp. 288–293 info
pdf 'OECD: Recommendation of the Council on the Determination of Transfer Prices between Associated Enterprises', Issue 8, pp. 294–295 info
pdf 'The Arm's Length Test: A Rule of Law - or an Excuse for Arbitrary Taxation?', Thogei Nielsen, Issue 8, pp. 296–300 info
pdf 'Taxation Problems of the North Sea', Aage Spang- Hanssen, Issue 8, pp. 301–305 info
pdf 'Exchange of Information - A German View', Berndt Runge, Issue 8, pp. 306–310 info
pdf 'International Enterprises and Taxation', Issue 8, pp. 311–325 info
pdf 'Germany: Increase of VAT as of 1 July 1979', Issue 8, pp. 326–327 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 329–330 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 330–333 info
pdf 'EC: Amended Proposal for a Seventh VAT Directive', Issue 9, pp. 334–338 info
pdf 'Germany: Future Taxation of International Investment', Issue 9, pp. 339–341 info
pdf 'US: Treasury Position Paper on the Revision of the German Tax Treaty', Issue 9, pp. 342–351 info
pdf 'Ireland: The New Scheme of Industrial Tax Incentives', Michael J. Forbes, Issue 9, pp. 352–358 info
pdf 'UK: Development Land Tax', Philip Lawton, Issue 9, pp. 359–367 info
pdf 'EC: Abolition of Trade Tax in the Community', Issue 9, pp. 368–368 info
 
ISSUE 10
pdf 'News and Trends', Issue 10, pp. 369–369 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 370–373 info
pdf 'UK: Finance Act 1979: A New Direction', Barry Bracewell-Milnes, Issue 10, pp. 374–377 info
pdf 'EC: Harmonization of Company Taxation and of Withholding Taxes on Dividends', Issue 10, pp. 378–384 info
pdf 'Debate of the European Parliament on Company Taxation', Issue 10, pp. 384–387 info
pdf 'EC: VAT Rates in the Community ( July 1979)', Issue 10, pp. 388–389 info
pdf 'EC: Proposal for a Tenth VAT Directive', Issue 10, pp. 390–392 info
pdf 'EC: Taxes on Beer, Wine and Alcohol', Issue 10, pp. 393–396 info
pdf 'Grèce: Nouvelles inesures tendant à encourager le marché des capitaux', Issue 10, pp. 397–399 info
pdf 'CFE: Proposed Council Directive Concerning Indirect Taxes on Transactions in Securities', Issue 10, pp. 400–407 info
pdf 'US: Taxation of Foreign Investment in US Real Estate I', Issue 10, pp. 408–416 info
 
ISSUE 11/12
pdf 'News and Trends', Issue 11/12, pp. 417–417 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 418–423 info
pdf 'UK: Destination London - What Tax Bill Will Arise?', Issue 11/12, pp. 424–433 info
pdf 'USSR: Taxation of Foreign Legal Entities and Citizens', Tibor Nagy, Issue 11/12, pp. 434–441 info
pdf 'Grèce: Elimination des doubles impositions', Issue 11/12, pp. 442–446 info
pdf 'Brazil: The Foreign Controlling Shareholder and the Hidden Distribution of Profits', Issue 11/12, pp. 447–448 info
pdf 'Court of Justice: Indirect Taxes on the Raising of Capital', Issue 11/12, pp. 449–449 info
pdf 'EC: French Export Subsidies', Issue 11/12, pp. 450–450 info
pdf 'EC: Tax Aspects of Spain's Application for Membership', Issue 11/12, pp. 451–452 info
pdf 'EC: Fiscal Relations with Spain', Issue 11/12, pp. 453–453 info
pdf 'EC: Tax Levies on Farm Inputs', Issue 11/12, pp. 454–457 info
pdf 'EC: Application of VAT on Used Car Trade-ins', Issue 11/12, pp. 458–458 info
pdf 'EC: Taxation of Small and Medium-Sized Firms', Issue 11/12, pp. 459–461 info
pdf 'EC: Tax Exemptions and Frontier Controls', Issue 11/12, pp. 462–463 info
pdf 'CFE: 20 Years Confederation Fiscale Européene', Issue 11/12, pp. 464–464 info
pdf 'US: Plans to Tax Foreign Investment in US Real Estate', Issue 11/12, pp. 465–471 info
pdf 'US: Taxation of Foreign Investment in US Real Estate II', Issue 11/12, pp. 472–480 info

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