Intertax

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  Año 2005, Vol. 33, Número 4

  • Articles

    • Should Tax Treaties Play a Role for Consumption Taxes?

      Nils Eriksen

      págs. 166-169

      

    • Final Amendments to the Merger Directive: Avoidance of Economic Double Taxation and Application to Hybrid Entities, Two Conflicting Goals

      Arne Schnitger, Andreas Benecke

      págs. 170-178

      

    • Third Party Comparison in New German Thin Capitalization Law is a `Fourth Party Comparison’ Required?

      Udo Kiel, Otto-Ferdinand Graf Kerssenbrock

      págs. 179-188

      

    • The Relationship between Article 5, Paragraphs 1 and 3 of the OECD Model Convention

      Hans Pijl

      págs. 189-193

      

  • Monthly Features

    • EC Tax Scene: Can subject-to-tax provisions withstand discrimination scrutiny?

      págs. 194-194

      

    • EC Tax Scene: UK Court of Appeal Restricts Time Limits for EC Law Claims

      Eric Tomsett

      págs. 195-195

      

    • US Tax Scene: International Tax Provisions in President’s Fiscal 2006 Budget

      Connie Angle, Harrison Cohen

      págs. 196-196

      

    • China Tax Scene: VAT Training Period

      Stephen Nelson, Jinghua Liu

      págs. 197-198