Intertax

• 

  Año 2003, Vol. 31, Número 12

  • Articles

    • Harmful Tax Policy: When Political Objectives Interfere with State Aid Rules

      Raymond H.C. Luja

      págs. 484-488

      

    • Reference to the ECJ by the German Federal Fiscal Court for a Preliminary Ruling: Does European Law Require Cross-Border Loss Relief?

      Andreas Körner

      págs. 489-495

      

    • Changes in German International Tax Law as a Result of the Tax Reform 2003

      Manfred J. Klein

      págs. 496-499

      

    • Amendments of Hong Kong Inland Revenue Ordinance (IRO)

      Norbert Hennig

      págs. 499-506

      

    • Taxation of Intangible Assets in Hungary

      Daniel Deak

      págs. 506-522

      

    • The Concept of `Beneficial Owner' under Belgian Tax Law: Legal Interpretation Is Maintained

      Wim Eynatten, Kurt De Haen, Niko Hostyn

      págs. 523-546

      

    • Taxation of Maritime Transport – A Swedish Perspective

      Robert Pahlsson

      págs. 546-557

      

  • Monthly Features

    • EC Tax Scene: EU Commission Tables Proposal for Amendment to Parent-Subsidiary Directive

      Otmar Thömmes, Luc Nijs

      págs. 558-559

      

    • US Tax Scene: IRS Finalizes Favourable Limitation and Clarification to Anti-Abuse Rule for Outbound Liquidations

      James Gannon, Chad Munz

      págs. 559-559

      

    • US Tax Scene: Final Regulations Issued on Dual Consolidated Loss Recapture Events

      Irwin Halpern

      págs. 560-560

      

    • US Tax Scene: US/Swiss Competent Authorities Clarify Treaty Limitation-on-Benefits Provision

      Tom Fuller, Connie Angle

      págs. 560-560

      

    • China Tax Scene: Update on Individual Income Tax Administration and Collection

      Carol Gaw

      págs. 561-562