Bulletin for international fiscal documentation: official journal of the International Fiscal Documentation

• 

  Año 2004, Vol. 58, Número 1

  • New europe bids farewell to treaty override

    Klaus Vogel

    págs. 5-8

    

  • Treaty issues related to the treatment of cross-border pension contributions and benefits

    J. F. A. Jones, C. Bobbett

    págs. 9-13

    

  • Treaty arbitration from a japanese perspective

    Y. Masui

    págs. 14-16

    

  • The 2003 revision of the oecd commentaries on the improper use of tax treaties: a case for the declining effect of the oecd commentaries?

    A. J. M. Jimenez

    págs. 17-30

    

  • Tax treatment of stock options in japan

    T. Watanabe

    págs. 31-38