Intertax

• 

  Año 1998, Vol. 26, Número 8-9

  • Articles

    • Curbing Harmful Tax Competition - Recommendations by the Committee on Fiscal Affairs

      Jeffrey P. Owens

      págs. 230-234

      

    • When Arm's Length isn't Really Arm's Length: issues in Application of the Arm's-Length Standard

      Harlow N Higinbotham, Marc M. Levey

      págs. 235-244

      

    • Memorandum on the Legal Basis for the Exchange of Information on Indirect Taxation - 21 April 1998

      Roland R. Knobbout, Hans E. Reith

      págs. 244-248

      

  • Notes

    • France: New Provisions Ruling On Economic and Financial Matters

      Vincent Renoux

      págs. 249-253

      

    • Hungarian Legislation on the Branches of Foreign Enterprises Introduced

      Daniel Deak

      págs. 253-260

      

    • The Substantial Participation in Belgian Income Tax Law

      J.W.J. de Kort

      págs. 260-262

      

    • Significant Revision to Italian Financial Laws: the Implications for Financial Institutions

      Raffaele Rizzi

      págs. 263-264

      

    • Tax Planning Through Intangible Assets Investment into a Czech Subsidiary or Joint Venture

      Bohumil Kos

      págs. 264-267