Intertax

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  Año 2010, Vol. 38, Número 2

  • Shareholder debt financing and double taxation in the OECD:: an empirical survey with recommendations for the further development of the OECD model and international tax planning

    Rainer Zielke

    págs. 62-92

    

  • Swiss court denies european frontier workers their 'Schumacker' rights: (Comment on the 31 august 2009 decision of the Geneva-based 'Commission cantonale de recours en matiètre administrative' in the boitelle case)

    Marie Lamensch, Servaas Van Thiel

    págs. 93-104

    

  • National tax sovereignty and EC fundamental freedoms:: the impact of tax obstacles on the internal market

    María Cruz Barreiro Carril

    págs. 105-113

    

  • Recovery of certain assets to the turkish national economy under the financial stimulus package

    Ramazan Biçer

    págs. 114-117

    

  • The battle against tax havens rages on in Kazakhstan . . .: tax treaty partners being victimized

    Richard Bregonje, Sergey Bezborodov

    págs. 118-127

    

  • EC tax scene

    Hans van den Hurk, Jasper Korving, Brian Leonard, Germán Miñano, Koen Dewilde

    págs. 128-131

    

  • China tax scene

    Jinghua Liu, Jon Eichelberger, Roberta An Chang

    págs. 132-133