Intertax

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  Año 2002, Vol. 30, Número 12

  • Articles

    • Intangible Transfer Pricing and Penalties after DHL

      Marc M. Levey, Laurence W. Shapiro, Robert J Cunningham, Gregg D. Lemein, William S. Garofalo

      págs. 486-493

      

    • French High Tax Court Confirms that the Former France–Switzerland Tax Treaty Overrides the French CFC Legislation

      Pierre-Yves Bourtourault, Marcellin N Mbwa-mboma

      págs. 493-498

      

    • The French Reform of Tax Administration: The Creation of the Large Companies Board

      Jean-Luc Rossignol

      págs. 498-499

      

    • India: Notable Changes in the Income Tax Act by the Finance Act 2002

      Har Govind

      págs. 500-507

      

    • Accounting and Tax Aspects of Allocations on the Spanish Corporate Income Tax', Elena Fernández Rodríguez

      págs. 507-513

      

    • Legal Framework of Tax Practice in Turkey

      Nihal Saban

      págs. 514-520

      

  • Monthly Features

    • EC Tax Scene: With One Exception "The Tax Treaty Net" is Closed Between All EU Member States

      Klaus Eicker

      págs. 521-521

      

    • US Tax Scene

      Thomas Fuller, Heather Steinwedel, Carol Donan Klein, Jason Slatter, Gary Melcher, Brian Giannattasio

      págs. 521-524