Intertax

• 

  Año 2002, Vol. 30, Número 5

  • Articles

    • The Impact of Trade Agreements on Tax Systems

      Paul R. McDaniel

      págs. 166-171

      

    • Corporation Tax Systems and Fiscal Neutrality: the UK and German Systems and their Recent Changes

      Andreas Tontsch

      págs. 171-189

      

    • Codification of the Arm's Length Principle in the Netherlands Corporate Income Tax Act

      Fred C. de Hosson

      págs. 189-197

      

    • Scope of the New Dual Consolidated Loss Rule for Tax Consolidation Cases Introduced by the Recent German Business Tax Reform

      Christian Ehlermann, Andreas Kowallik, Patrick Lee

      págs. 198-205

      

  • Monthly Features

    • EC Tax Scene

      Klaus Eicker

      págs. 206-207

      

    • US Tax Scene

      Bruce W. Reynolds, Doug Peterson, Irwin Halpern, Dianne Suarez Lasa, Phil Pesin, Seth Goldstein, John P. Reid

      págs. 207-211

      

    • China Tax Scene

      Carol Gaw

      págs. 211-212

      

    • Latin America Tax Scene

      Santiago Chacon

      págs. 213-214