Intertax

• 

  Año 2004, Vol. 32, Número 1

  • Articles

    • German Fiscal Unity 2003

      Otto-Ferdinand Graf Kerssenbrock

      págs. 2-16

      

    • The Principle of Statute-Based Taxation in Japan: Trends of Scholars' Opinion and Case Law

      Hiroshi Kaneko

      págs. 17-26

      

    • Controlled Foreign Corporation Rules – A Proposal for the Caribbean

      Debbie-Ann Gordon

      págs. 27-42

      

    • Will Belgium's Nwe Closely Held PRIVAK/PRICAF Meet Expectations?

      Brent Springael

      págs. 43-48

      

    • New Recommendations for Taxing Trusts in Israel

      Alon Kaplan, Jimmy Chotoveli, Leon Harris

      págs. 49-50

      

    • Dutch Dividend Withholding Tax in Corporate Cross-Border Scenarios, Dividend Stripping and Abuse-of-Law (Part II, Final)

      Paulus Merks

      págs. 51-60

      

  • Monthly Features

    • EC Tax Scene: Freedom of Movement of Capital Between the Netherlands and the Netherlands Antilles

      Otmar Thömmes, Gerben Weening

      págs. 61-62

      

    • EC Tax Scene: ECJ Holds Dutch Tax Treatment of Group Financing Costs Discriminatory

      Otmar Thömmes

      págs. 62-63

      

    • US Tax Scene: IRS Releases Proposed Transfer Pricing Regulations for Services

      Greg Ossi, Alan C. Shapiro, Steven Wrappe

      págs. 63-64