Intertax

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  Año 1998, Vol. 26, Número 4

  • Articles

    • Recent Amendments to Canadian Transfer-Pricing Rules Tighten Taxpayers' Compliance Burden

      Marc M. Levey, Salvador M. Borraccia

      págs. 120-129

      

    • Redemption of Shares, Takeovers and Stock Option Plans Becomes Easier in Germany

      Günther M. Bredow

      págs. 130-134

      

    • Urgent Measures on Fiscal and Financial Matters in France - Finance Act 1998 and Rectificative Finance Act 1997

      Vincent Renoux

      págs. 134-140

      

    • Tax System for Holding Companies for Foreign Securities

      Joan S. Alós

      págs. 141-144

      

  • Note

    • Non-Resident Entertainers and Athletes - Some Critical Comments on the Notice Issued on 25 April 1997 by the Belgian Tax Administration

      Dirk Deschrijver

      págs. 145-147