Intertax

• 

  Año 2005, Vol. 33, Número 3

  • Articles

    • European Transfer Pricing Trends at the Crossroads: Caught between Globalization, Tax Competition, and EC Law

      José Manuel Calderón Carrero

      págs. 103-116

      

    • Is There a Future for CFC-Regimes in the EU?

      Marjaana Helminen

      págs. 117-122

      

    • "Employer" Issues in Article 15(2) of the OECD Model Convention- Proposals to Amend the OECD Commentary

      Eva Burgstaller

      págs. 123-132

      

    • Important Developments in Indirect Taxes through the Finance (No. 2) Act 2004

      Har Govind

      págs. 133-142

      

    • China: How Should Tax Policies Regulate Personal Income Distribution?

      Lingguang Bao

      págs. 143-154

      

    • Book Review on P.A.A. Vanhaute, Belgium in International Tax Planning (Amsterdam, IBFD, 2004) 529 pp.', Dirk Deschrijver

      Dirk Deschrijver

      págs. 155-156

      

  • Monthly Features

    • EC Tax Scene: Developments relating to the EC Arbitration Convention

      Katja Nakhai, Otmar Thömmes

      págs. 157-157

      

    • EC Tax Scene: EC Savings Tax Directive Likely to be Applied as from 1 July 2005

      págs. 157-158

      

    • US Tax Scene: New Protocol Signed with France

      Chad Munz, Thomas Fuller

      págs. 159-159

      

    • China Tax Scene: Asean and China to Form the World’s Largest Free Trade Area

      Eugene Lim, Daniel Chan

      págs. 160-161