Intertax

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  Año 2003, Vol. 31, Número 10

  • Articles

    • Revised OECD-TAG Definition of Place of Effective Management in Treaty Tie-Breaker Rule

      Luc Hinnekens

      págs. 314-319

      

    • Treaty Non-Discrimination Clauses in Group Consolidation Situations

      Raul Angelo Papotti

      págs. 320-328

      

    • Tax Offences: The Hidden Face of Money Laundering?

      Marie-Laure Gely

      págs. 328-349

      

    • The Concept of Group Taxation: A Global Overview

      Dieter Endres

      págs. 349-352

      

    • Beneficial Ownership and Second Tier Beneficial Owners in Tax Treaties of the Netherlands

      Hans Pijl

      págs. 353-361

      

    • Important Fiscal and Tax Developments Through Finance Act 2003

      Har Govind

      págs. 361-378

      

    • Tax Developments in South Africa

      W.B. Cronje

      págs. 378-381

      

  • Monthly Features

    • EC Tax Scene: German Highest Tax Court Brings Case Dealing With Foreign Losses Before the ECJ

      Klaus Eicker

      págs. 382-382

      

    • US Tax Scene: `Extraordinary Transaction' Provisions Withdrawn from Proposed Regulations', Michael Danilack

      Connie Angle

      págs. 382-383

      

    • US Tax Scene: New Income Tax Treaty Initialled with Japan

      Lawrence Luebbers, Patrick Miller

      págs. 383-384

      

    • China Tax Scene: Measures for the Income Tax Treatment of Enterprise Debt Restructuring

      Carol Gaw

      págs. 384-385