Intertax

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  Año 2006, Vol. 34, Número 6-7

  • Articles

    • On the Controversial Role of the European Court in Corporate Tax Cases

      Fred C. de Hosson

      págs. 294-305

      

    • Transfer Pricing Documentation: The EU Code of Conduct Compared with Member States Rules

      Stephan Schnorberger, Juliane Rosenkranz, Manel Garcia

      págs. 305-313

      

    • Struggling with Words in Tax Jurisprudence - The Revival of Textualism in the Supreme Court of the United States of America

      René Matteotti

      págs. 314-332

      

    • An Analysis of the 2005 Amendments to the Merger Directive

      Massimiano Aurelio

      págs. 333-352

      

  • Documents

    • Commission of the European Communities, 'Commission Staff Working Document: Report on the Activities of the EU Joint Transfer Pricing Forum in the Field of Documentation Requirements Report prepared by the EU Joint Transfer Pricing Forum'

      Comisión Europea

      págs. 353-373

      

  • Monthly Features

    • EC Tax Scene: ECJ AG Opinion Issued on U.K. Foreign Dividend Taxation

      Eric Tomsett

      págs. 374-375

      

    • EC Tax Scene: ECJ AG Geelhoed Opines on Belgian Withholding Tax Credit

      págs. 375-376

      

    • EC Tax Scene: ECJ Advocate General Léger favours nondiscriminatory deduction for costs of tax advice

      págs. 376-376

      

    • EC Tax Scene: European Commission formally requests abolition of tax incentive schemes in Malta and Spain

      págs. 377-377

      

    • US Tax Scene: US Withholding and Related Reporting Regulations Finalized

      Tom Fuller, Kelly Kogan

      págs. 378-379