Intertax

• 

  Año 1999, Vol. 27, Número 2

  • Articles

    • Letter to OECD re Electronic Commerce

      Gary Sprague, Rachel Hersey

      págs. 40-49

      

    • The French Anti-avoidance Legislation

      Sébastien B. J. Moerman

      págs. 50-63

      

    • Australia: How Secret is Secret?

      Tony Ferrers

      págs. 64-65

      

  • Notes

    • South Africa: Tax Newsletter

      W.B. Cronje

      págs. 66-69

      

    • China Issues New Rule on Transfer Pricing

      Zhang Xin

      págs. 69-74

      

  • Documents

    • UNICE Comments on the Proposal for a Council Directive on a Common System of Taxation Applicable to Interest and Royalty Payments Between Associated Companies of Different Member States (COM(98) 67 Final)

      Université Nice-Sophia-Antipolis (UNS)

      págs. 75-75

      

    • Company Taxation in the Single Market: A Business Perspective

      Université Nice-Sophia-Antipolis (UNS)

      págs. 76-80

      

  • Monthly Features

    • EC Tax Scene: German Legislator Implements Denkavit Decision

      Otmar Thömmes

      págs. 81-82

      

    • US Tax Scene: US Internal Revenue Service Expands Mediation Programme

      John Beattie, Eric Overman

      págs. 83-83