Intertax

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  Año 2003, Vol. 31, Número 11

  • Articles

    • OECD Defensive Measures against Harmful Tax Competition Legality under WTO

      Jakob B Gross

      págs. 390-400

      

    • Germany: Use of Partnership and Other Hybrid Instruments in Cross-Border Transactions

      Martin Bünning

      págs. 401-409

      

    • Enhancing Corporate Tax Integration: Australian Reforms to the Taxation of Debt, Equity and Innovative Financing Contracts

      Tony Rumble, Richard Wood

      págs. 409-430

      

    • Investing in Hong Kong and Mainland China

      Duncan Bentley, Andrew Halkyard

      págs. 431-450

      

    • Dutch Dividend Withholding Tax in Corporate Cross-border Scenarios, Dividend Stripping and Abuse-of-law (Part I)

      Paulus Merks

      págs. 450-461

      

    • Notable Developments in Indirect Taxes through the Finance Act 2003

      Har Govind

      págs. 461-473

      

  • Monthly Features

    • EC Tax Scene: Tax Package Finally Adopted; Substantial Modification of Interest and Royalty Directive

      Otmar Thömmes, Hans van den Hurk

      págs. 474-475

      

    • US Tax Scene: IRS Issues Guidance on Withholding Foreign Partnership/Trust Agreements

      Carol Donan Klein, John J. Jr. Merrick

      págs. 475-476

      

    • US Tax Scene: IRS Notice Modifies Treatment of Foreign Stapled Entities

      Diane Renfroe, Seth Goldstein, Lisa Askenazy Felix

      págs. 476-477

      

    • China Tax Scene: Measures of PRC Customs on Valuation of Royalties Paid in Connection with Imported Goods

      Carol Gaw

      págs. 477-478

      

    • Latin America Tax Scene: New Regulations Clarify Tax Reporting Requirements on Sale of Colombian Shares

      Gustavo A. Pardo Muniz, Vicente Javier Torres

      págs. 479-480