Intertax

• 

  Año 2004, Vol. 32, Número 6-7

  • Articles

    • ICT and Profit Allocation within Multinational Groups

      O. H. Jacobs, Christoph Spengel, Anne Schäfer

      págs. 268-283

      

    • State Aid and Tax: the Third Way?

      Christiana HJI Panayi

      págs. 283-305

      

    • In the Wake of Lankhorst-Hohorst

      Otto-Ferdinand Graf Kerssenbrock

      págs. 306-319

      

    • German Tax on True Sale Securitizations: Recent Developments

      Astrid Pönicke

      págs. 319-324

      

    • The EU Interest and Royalty Directive: The Italian Perspective

      Paolo Troiano

      págs. 325-330

      

    • United States To Retain DISC Incentive After Extraterritorial Income Repeal

      Robert Feinschreiber, Margaret Kent

      págs. 331-335

      

    • Cross-border Transfers of Participations within a Group: a Note on a Recent Judgment Rendered by the Swiss Supreme Court

      Robert Danon

      págs. 336-339

      

    • The New Swiss-Israeli Tax Treaty

      Hugues Salomé, Robert Danon, George Rosenberg

      págs. 339-342

      

  • Monthly Features

    • 'EC Tax Scene: French Exit Taxation for Individuals Violates EC Treaty', Otmar Thömmes

      Otmar Thömmes

      págs. 343-344

      

    • EC Tax Scene: EU Enlargement and Direct Taxation

      págs. 344-345

      

    • US Tax Scene: IRS Revises Strategies for Combating Foreign Tax Credit Planning

      Connie Angle, Michael Danilack, Roger Brown

      págs. 346-347

      

    • China Tax Scene

      Daniel Chan

      págs. 348-349