Intertax

• 

  Año 1999, Vol. 27, Número 6-7

  • Articles

    • WTO Agreements versus the EC Fiscal Aid Regime: Impact on Direct Taxation

      Raymond H.C. Luja

      págs. 207-225

      

    • Tax Court Sends Messages to Taxpayers in DHL

      Marc M. Levey, Robert J Cunningham, Maurice S. Emmer, David A. Grech

      págs. 226-231

      

    • German Rules on Loss Utilization by Corporations – an Overview of the New Regulations of the German Tax Authorities

      Volker Bock, Boris Meissner

      págs. 232-243

      

    • Joint Ventures – An El Dorado for the German Revenue?

      Dieter Endres, Andrew Miles

      págs. 243-254

      

    • Effects of the German ‘Tax Relief Act 1999/2000/2002’ for Insurance Companies

      Stefan Schlossmacher

      págs. 254-255

      

  • Monthly Features

    • EC Tax Scene: German Federal Ministry of Finance Issues Report on Comparison of Corporate Tax Burden in Europe

      Klaus Eicker

      págs. 256-258

      

    • EC Tax Scene: German Tax Reform – Obligation to Reinstate Original Values in Connection with s. 50c of the German Income Tax Act

      Gerd Scholten

      págs. 258-259

      

    • US Tax Scene: US Internal Revenue Service Attacks Lease In-Lease out (LILO) Transactions

      John Beattie, Eric Overman

      págs. 259-261

      

    • China Tax Scene: Withholding Tax on Payments to Foreign Enterprises

      Paul McKenzie, Simon Cheong

      págs. 261-261