Intertax

• 

  Año 2006, Vol. 34, Número 10

  • Articles

    • VAT Treatment of Financial Services: A Primer on Conceptual Issues and Country Practices

      Howell H. Zee

      págs. 458-474

      

    • Timing Issues Related to the Changes of the Applicable Treaty Law

      Mario Tenore

      págs. 475-484

      

    • '‘D’istortion of the Common Market? Analysis and Future Perspectives of the MFN Clause Within EC Law

      Miguel Cortez Pimentel

      págs. 485-501

      

    • Important Changes in Indirect Taxes through the Finance Act 2006

      Har Govind

      págs. 502-513

      

    • Transfer Pricing Documentation: The EU Code of Conduct Compared with Member State Rules (Part 3)

      Stephan Schnorberger, Imke Gerdes, Monique van Herksen

      págs. 514-520

      

    • The Netherlands - Introduction of a Fully Exempt Investment Fund Regime

      Rob Havenga

      págs. 520-521

      

  • Monthly Features

    • EC Tax Scene: ECJ Rules on German Deduction of Tax Advisory Fees

      Otmar Thömmes

      págs. 522-523

      

    • US Tax Scene: Accelerated Withholding Obligations Related to Phantom REMIC Income

      Harrison Cohen, Richard Castanon

      págs. 524-525

      

    • China Tax Scene: State Council Issues Notice on Supporting Polices for the Implementation of the ‘Outline of the National Medium- and Long-Term Development Plan for Science and Technology (2006-2020)"

      Jon Eichelberger

      págs. 526-526