Intertax

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  Año 2003, Vol. 31, Número 6-7

  • Articles

    • CT and International Corporate Taxation: Tax Attributes and Scope of Taxation', Otto Jacobs, Christoph Spengel, Anne Schäfer

      H. C. Mult, Otto Jacobs, Christoph Spengel, Anne Schäfer

      págs. 214-231

      

    • The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport

      Guglielmo Maisto

      págs. 232-244

      

    • The End of French Thin Capitalization Rules?

      Olivier Roumélian

      págs. 244-247

      

  • Monthly Features

    • EC Tax Scene: Opinion of the Advocat-General Alber in the Case C-167/01 – a New Step Towards the End of the Seat Theory

      Klaus Eicker

      págs. 248-248

      

    • US Tax Scene: LMSB Commissioner Launches Transfer Pricing Compliance Initiative

      Susan Eisenhauer, George Soba, Albertina Fernandez

      págs. 249-249

      

    • US Tax Scene: IRS Rules Foreign Insurers Must Account for Trusteed and Non-Trusteed Assets Not Listed in NAIC Statement in Determining ECI

      Richard Safranek, Howard Stecker, Mary Gillmarten, David Farber

      págs. 250-250