Intertax

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  Año 2007, Vol. 35, Número 1

  • Articles

    • The OECD Transfer Pricing Guidelines as a Source of Tax Law: Is Globalization Reaching the Tax Law?

      José Manuel Calderón Carrero

      págs. 4-29

      

    • Improving the Legitimacy of Soft Law in EU Tax Law

      Hans Gribnau

      págs. 30-44

      

    • CFC Rules Go Up in Smoke - with Retroactive Effect

      Thomas Ronfeldt, Erik Werlauff

      págs. 45-48

      

    • Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information

      Luis Alfonso Martínez Giner

      págs. 49-55

      

    • Governance, Tax Schemes and Big Business

      Tony Ferrers

      págs. 56-61

      

  • Monthly Features

    • EC Tax Scene

      Eric Tomsett, Katja Nakhai

      págs. 62-65

      

    • US Tax Scene

      Tom Fuller, Richard Turnure

      págs. 66-66