Intertax

• 

  Año 1997, Vol. 25, Número 6-7

  • Articles

    • The Allowance for Corporate Equity as a Method of Harmonizing Corporate Taxation in Europe?

      O. H. Jacobs, Frank L. Schmidt

      págs. 232-246

      

    • The Agency Permanent Establishment Under Revision?

      Arthur Pleysier

      págs. 247-254

      

    • An Overview of the New Spanish Corporate Income Tax Law

      Eva Andrés Aucejo, Santiago lbanez Marcilla

      págs. 254-264

      

    • International Aspects of Dutch Financing Companies

      Ch.J. Langereis, M.I.E. van Herksen

      págs. 265-272

      

  • Notes

    • German Tax Reform 1997

      Theodor Seitz

      págs. 273-276

      

    • New Regulations for Participative Loans in Spain: Corporate and Taxation Aspects

      Joan S. Alós

      págs. 276-277

      

    • India and the Convention on Temporary Duty-Free Admission of Goods

      Gagon K. Kwatra

      págs. 277-280