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

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  Año 2005, Vol. 59, Número 10

  • "state of residence" may as well be "state of source" - there is no contradiction

    Klaus Vogel

    págs. 420-423

    

  • Solving conflicts of qualification by analogous application of tax treaties

    S. Gundisch

    págs. 424-431

    

  • Defining the objective scope of income tax treaties: the impact of other treaties and ec law on the concept of tax in the oecd model

    A. J. M. Jimenez

    págs. 432-444

    

  • Recent problems of definition and taxation of german permanent establishments

    P. H. Dehnen

    págs. 445-453