Intertax

• 

  Año 1995, Vol. 23, Número 3

  • Articles

    • Strategies to optimize the German Tax Position for the Acquisition of 3 German Company under the New German Laws governing the Reorganization of Companies

      Wolfgang Oho, Stefan Behrens, Jutta Schneider

      págs. 118-127

      

    • Special Tax on Real Estate belonging to Non-resident Corporations in Spain

      Amparo Navarro-Faure

      págs. 128-138

      

    • Advance Transfer Pricing Rulings: the Belgian Case

      Jean Pierre Lagae, Marnix van Keirsbilck

      págs. 139-145

      

    • The 'Shipping and Air Transport' Provision (Art. 8) in the Italy-USA Double Taxation Agreement

      Guglielmo Maisto

      págs. 146-149

      

    • Israel: New Capital Gains Tax on Stock Market Profits

      Ayre Lapidoth

      págs. 150-153

      

    • Tax Incentives in India and Foreign Investors

      Gagun K. Kawatra

      págs. 153-160