Intertax

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  Año 2003, Vol. 31, Número 2

  • Articles

    • From Tax Incentives to Aid-Driven Promotion of Private Investmen

      Fisseha Tsion Menghistu

      págs. 58-63

      

    • German Government Formally Announces Proposed Tax Law Changes

      Marion Farnschlaeder, Dirk-Oliver Kaul

      págs. 63-66

      

    • China's Tax Policy toward Enterprises with Foreign Investment: A Comprehensive Appraisal

      Bao Lingguang

      págs. 66-79

      

    • The New Indo-Austrian Tax Treaty An Indian Perspective

      Har Govind

      págs. 79-86

      

    • New Ruling Policy in the Netherlands Antilles

      Rob Havenga

      págs. 87-90

      

  • Monthly Features

    • EC Tax Scene: New Decision Dealing with the German Seat Theory: The Decision by the ECJ in C-208/00 berseering BV

      Klaus Eicker

      págs. 91-92

      

    • US Tax Scene: IRS Challenges Partnership Structure to Import Losses into the US

      Michael Danilack, Roger Brown

      págs. 92-93

      

    • US Tax Scene: Licensing Royalties Not Included in Overall Profit Percentage when Using Marginal Costing Rules

      Bruce W. Reynolds, Jason Slatter

      págs. 93-94

      

    • China Tax Scene: PRC Individual Income Tax

      Carol Gaw

      págs. 94-94