Transfer Pricing in Australia – Documenting and Defending Your Transfer-Pricing Policy
J.H. Momsen
págs. 136-148
French Finance Act for 1999
Vincent Renoux
págs. 148-154
German Rules on Limiting Tax-Loss Utilization – A First Critical Qualification of the Draft Decree
Bernd Cloppenburg, Günther Strunk
págs. 154-162
Germany: Restructuring Possibilities in Light of the Tax Reform Bill 1999/2000/2002
Frank Quassowsky, Arnold Chr. Stange
págs. 162-165
A New Practice of Pre-Ruling in Israel
A. Lapidoth
págs. 165-167
Main Legal Concerns for a Foreign Investor in Brazil
Walter Douglas Stuber, Lionel Pimentel Nobre
págs. 167-171
Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants and Tax Consultants (D-A-CH Tax Committee) on the Subject of Qualification Disputes
págs. 172-172
EC Tax Scene: Cases Hoechst/Metallgesellschaft before the European Court of Justice
Klaus Eicker
págs. 173-175
EC Tax Scene: Belgium: Recovery Period of VAT
Gerd Scholten
págs. 175-175
US Tax Scene: US Internal Revenue Service Issues Loss Allocation Regulations
John Beattie, Eric Overman, George Soba
págs. 176-177
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