Intertax

Volume 8 (1980)

 ISSUE 1
pdf 'News and Trends', Issue 1, pp. 1–2 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 1, pp. 3–8 info
pdf 'OECD: Work on Tax Avoidance and Evasion', Issue 1, pp. 9–16 info
pdf 'Tax Problems of Banking in the United States', John F. Chown, Issue 1, pp. 17–21 info
pdf 'US: Income of Foreign Banks', Issue 1, pp. 22–23 info
pdf 'US: Comments by German Banks on Section 1.86 1-8 Income Tax Regulations', Issue 1, pp. 24–29 info
pdf 'The Allocation of Profits to Permanent Establishments', G. J. van Leijenhorst, Issue 1, pp. 30–36 info
pdf 'US: Taxation of Foreign Investment in US Real Estate III', Issue 1, pp. 37–59 info
pdf 'EC: Approximation of Motor Vehicle Taxation in the Community', Issue 1, pp. 60–60 info
 
ISSUE 2
pdf 'News and Trends', Issue 2, pp. 61–62 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 2, pp. 63–65 info
pdf 'Germany: Proposed Non-Deductibility of Interest on Certain Shareholders' Loans to German Companies', Reinhard Pollath, Issue 2, pp. 66–71 info
pdf 'Gibraltar: An Under-Used Tax Haven', Lindsay Duncan, Issue 2, pp. 72–76 info
pdf 'Anti-Tax Haven Legislation in Japan', Yoshihide Ishiyama, Issue 2, pp. 77–85 info
pdf 'The European Conventions on Mutual Assistance in Criminal Matters and on Extradition and the Exchange of Information in Tax Matters I', Glaus Figge, Issue 2, pp. 86–96 info
pdf 'Council of Europe: International Tax Avoidance and Evasion', Issue 2, pp. 97–103 info
pdf 'Council of Europe: Provisional Programme for the Colloquy on International Tax Avoidance and Evasion', Issue 2, pp. 103–105 info
pdf 'EC: Measures against Tax Fraud and Evasion in the Communities', Issue 2, pp. 106–108 info
 
ISSUE 3
pdf 'News and Trends', Issue 3, pp. 109–109 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 3, pp. 110–112 info
pdf 'ICC: Multinational Enterprises: Charges for Intra-Group Services', Issue 3, pp. 113–119 info
pdf 'EC: Eighth Directive on Refund of VAT Adopted', Issue 3, pp. 120–129 info
pdf 'The European Conventions on Mutual Assistance in Criminal Matters and on Extradition and the Exchange of Information in Tax Matters II', Claus Figge, Issue 3, pp. 130–139 info
pdf 'European Parliament: Committee on Economic and Monetary Affairs', Issue 3, pp. 140–143 info
pdf 'EC: Employee Participation in Asset Formation', Issue 3, pp. 144–146 info
pdf 'CFE: Statutory Audits of Limited Liability Companies', Issue 3, pp. 147–148 info
 
ISSUE 4
pdf 'News and Trends', Issue 4, pp. 149–149 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 4, pp. 150–152 info
pdf 'The Belgian-Swiss Income Tax Treaty - Analysis of its Principal Features', Patrick L. Kelly, Jean-Pierre Lagae, Issue 4, pp. 153–163 info
pdf 'Un impôt étranger peut procurer un avantage fiscal en Belgique', G. Dillen, Issue 4, pp. 164–173 info
pdf 'CMEA: Multilateral Agreements for the Avoidance of Double Taxation', Tibor Nagy, Issue 4, pp. 174–181 info
pdf 'International koordinierte Aussenprüfungen', Berndt Runge, Issue 4, pp. 182–183 info
pdf 'United States-Federal Republic of Germany Simultaneous Examination Program', Issue 4, pp. 184–188 info
 
ISSUE 5
pdf 'News and Trends', Issue 5, pp. 189–189 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 5, pp. 190–193 info
pdf 'EC: Income Taxation of Foreign Workers', Issue 5, pp. 194–203 info
pdf 'ICC: Resolution Against Unitary Taxation', Issue 5, pp. 204–208 info
pdf 'United States-France Simultaneous Examination Program', Issue 5, pp. 209–217 info
pdf 'CFE: The Netherlands Order of Tax Consultants Celebrates its Silver Jubilee', Issue 5, pp. 218–223 info
pdf 'CFE: Second European Congress of Tax Consultants in Rome, 6 and 7 November 1980', Issue 5, pp. 224–224 info
pdf 'EC: Tax Concessions for Businesses', Issue 5, pp. 225–225 info
pdf 'EC: Equal Treatment of Dutch Workers', Issue 5, pp. 226–226 info
pdf 'EC: Abolition of Tax Havens', Issue 5, pp. 227–228 info
 
ISSUE 6/7
pdf 'News and Trends', Issue 6/7, pp. 229–230 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 6/7, pp. 231–235 info
pdf 'International Delivery Prices of Research-Based Pharmaceutical Companies: Definitions - Problems - Methods Adopted in Practice', K. von Grebmer, Issue 6/7, pp. 236–241 info
pdf 'Recent Developments in Dutch Legislation against Tax Avoidance by Residents', N. Nobel, Issue 6/7, pp. 242–245 info
pdf 'German/US Tax Treaty: German Memorandum on the Questions of Dividend Taxation', Issue 6/7, pp. 246–262 info
pdf 'EC: Commission Report on Scope for Convergence of Tax Systems in the Community', Issue 6/7, pp. 263–266 info
pdf 'EC: Tax Activities of the European Communities in 1979', Issue 6/7, pp. 267–269 info
pdf 'Erstattung der den auslandischen Auftraggebern in Rechnung gestellten Umsatzsteuer', Issue 6/7, pp. 270–272 info
pdf 'EC: Excise Duties on Certain Alcoholic Beverages - Significance and Implications of Judgments by Court of Justice', Issue 6/7, pp. 273–275 info
pdf 'EC: VAT on Agricultural Products', Issue 6/7, pp. 275–275 info
pdf 'EC: Duty-free Sales', Issue 6/7, pp. 276–277 info
pdf 'EC: Duty-free Shops at Airports', Issue 6/7, pp. 278–278 info
pdf 'CFE: Opinion on the Proposal for a Seventh Council Directive on the Harmonization of the Laws of the Member States Relating to Turnover Taxes - Common System of Value Added Tax to be Applied to Works of Art. Collectors' Items, Antiques and Used Goods', Issue 6/7, pp. 279–280 info
pdf 'CFE: Liberalisation of the Rendering of Services and of the Right of Establishment of the Tax Consulting Profession in Europe', Issue 6/7, pp. 280–280 info
 
ISSUE 8
pdf 'News and Trends', Issue 8, pp. 281–282 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 8, pp. 286–285 info
pdf 'BIAC's Response to the OECD Report on Transfer Pricing and Multinational Enterprises', Dag Helmers, Issue 8, pp. 286–293 info
pdf 'Inter-Company Pricing Provisions in the United Kingdom', Edo de Vries, Issue 8, pp. 294–300 info
pdf 'Taxation of French Direct Investment Abroad I', Issue 8, pp. 301–308 info
pdf 'US: Tax Classification of German Silent Partnership', Issue 8, pp. 309–312 info
pdf 'CFE: Opinion on Accounting for Taxes on Income', Issue 8, pp. 313–314 info
pdf 'CFE: Opinion on the Proposal for a Directive on the Common System of Taxation Applicable to Mergers, Divisions and Contributions of Assets Occurring between Companies of Different Member States', Issue 8, pp. 314–320 info
 
ISSUE 9
pdf 'News and Trends', Issue 9, pp. 321–322 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 9, pp. 323–326 info
pdf 'Switzerland: Mergers, Divisions, Transfer of Individual Assets and their Tax Consequences I', Roman Truog, Issue 9, pp. 327–335 info
pdf 'Interest-Free Loans from a German Parent Company to a Foreign Affiliate', J . Hoogendoorn, Issue 9, pp. 336–337 info
pdf 'Grèce: Aperqu du système des impôts spécifiques sur la consommation', Issue 9, pp. 338–349 info
pdf 'Taxation of French Direct Investment Abroad II', Issue 9, pp. 350–355 info
pdf 'EC: Abolition of Tax Havens', Issue 9, pp. 356–356 info
pdf 'EC: Proposals from the Commission to the Council to Control the Activities of Multinational Undertakings', Issue 9, pp. 357–359 info
 
ISSUE 10
pdf 'News and Trends', Issue 10, pp. 361–361 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 10, pp. 362–366 info
pdf 'Ireland: 10% Tax Rate for Manufacturing Companies', John Mccarthy, Issue 10, pp. 367–369 info
pdf 'Italy: Non-Taxability of Royalties Paid to Non-Resident Companies', Guglielmo Maisto, Issue 10, pp. 370–374 info
pdf 'Luxembourg: Introduction of Foreign Tax Credit', Issue 10, pp. 375–379 info
pdf 'EC: Exemptions from Taxation on Final Importation of Certain Goods', Issue 10, pp. 380–381 info
pdf 'EC: Common Tax System Applicable to Mergers', Issue 10, pp. 382–382 info
pdf 'EC: The Scope for Convergence of Tax Systems in the Community', Issue 10, pp. 383–384 info
pdf 'Switzerland: Mergers, Divisions, Transfer of Individual Assets and their Tax Consequences II', Roman Truog, Issue 10, pp. 385–394 info
pdf 'Taxation of French Direct Investment Abroad III', Issue 10, pp. 395–400 info
 
ISSUE 11/12
pdf 'News and Trends', Issue 11/12, pp. 401–401 info
pdf 'Summaries – Zusammenfassungen – Résumés', Issue 11/12, pp. 402–406 info
pdf 'EC: Energy Price and Tax Harmonization in the Community', Issue 11/12, pp. 407–416 info
pdf 'EC: Fiscal Instruments for Raising Community Revenues from Energy', Issue 11/12, pp. 417–421 info
pdf 'EC: Proposal for a Council Directive on the Common System of Taxation Applicable to Mergers, Divisions and Contributions of Assets Occurring between Companies of Different Member States', Issue 11/12, pp. 422–423 info
pdf 'EC: VAT on the Importation of Certain Goods', Issue 11/12, pp. 424–429 info
pdf 'Taxation of French Direct Investment Abroad IV', Issue 11/12, pp. 430–439 info
pdf 'Les impôts sur le chiffre d'affaires au Portugal', Issue 11/12, pp. 440–454 info
pdf 'Value-Added Tax in South America', Issue 11/12, pp. 455–462 info
pdf 'Verrechnungssteuer auf Rückleistung in die Schweiz verlagerter Gewinne im Verhältnis Schweiz/Bundesrepublik Deutschiand', Issue 11/12, pp. 463–464 info
pdf 'EC: Taxation Directives', Issue 11/12, pp. 465–466 info
pdf 'EC: Harmonization of Taxes by the European Community', Issue 11/12, pp. 467–468 info
pdf 'EC: Intercompany Pricing in Multinational Undertakings and Tax Havens', Issue 11/12, pp. 469–470 info
pdf 'EC: Measures against Tax Fraud and Evasion in the Communities', Issue 11/12, pp. 470–471 info
pdf 'EC: Tax Avoidance and Tax Havens', Issue 11/12, pp. 472–473 info
pdf 'EC: Tax Evasion -Mutual Assistance Arrangements in the Member States', Issue 11/12, pp. 474–474 info
pdf 'EC: Company Taxation and Withholding 'Taxes on Dividends', Issue 11/12, pp. 475–476 info
pdf 'EC: Harmonization of Tax Benefits Attributable to Life Assurance Premiums', Issue 11/12, pp. 476–477 info
pdf 'EC: The Different Legal and Fiscal Arrangements Applying to Small and Medium-Sized Undertakings in the EEC', Issue 11/12, pp. 478–479 info
pdf 'EC: Seventh VAT Directive', Issue 11/12, pp. 480–480 info

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