Intertax

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  Año 2006, Vol. 34, Número 8-9

  • Articles

    • The Transfer of Assets from a Permanent Establishment to its General Enterprise in the Light of European Tax Law

      Mario Tenore

      págs. 386-392

      

    • APAs in Australia, Canada and the United States: Current Developments and Future Directions

      Michelle Markham

      págs. 393-405

      

    • Transfer Pricing Documentation: The EU Code of Conduct Compared with Member State Rules (Part 2)

      Richard Fletcher, Stephanie Pantelidaki, Tigran Mkrtchyan, Pierre Yves Bourtourault, Cyril Maucour, Giuliana Polacco, Eugenio della Valle

      págs. 406-417

      

    • The SICAR: a New Luxembourg Vehicle for Private Equity and Venture Capital Investments

      Mario Starita

      págs. 418-422

      

    • Important Fiscal Initiatives and Tax Changes in India in the Financial Year 2005-06

      Har Govind

      págs. 423-441

      

    • Tax and Exchange Control: South Africa 2006

      W.B. Cronje

      págs. 442-445

      

  • Monthly Features

    • AG concludes German rule restricting depreciation of holdings in subsidiaries violates EC law

      Otmar Thömmes, Katja Nakhai

      págs. 446-447

      

    • AG Rules on withholding tax on remuneration paid non-residents

      Otmar Thömmes, Katja Nakhai

      págs. 447-448

      

    • AG rules on CFC legislation in Cadbury Schweppes case

      Eric Tomsett

      págs. 448-449

      

    • New US-Germany Protocol Zero Rates Intercompany Dividends, Updates Limitation on Benefits Provision

      Thomas Fuller, Jeremy Sina

      págs. 449-451