International and comparative taxation : essays in honour of Klaus Vogel.
2002
JX5505 In812 2002 (Map It)
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Items
Details
Title
International and comparative taxation : essays in honour of Klaus Vogel.
Uniform Title
Staaten und Steuern. Selections. English.
Published
The Hague ; New York : Kluwer Law International, 2002.
Call Number
JX5505 In812 2002
ISBN
9041198415
Description
xvii, 264 pages : illustrations ; 25 cm.
System Control No.
(OCoLC)45791440
Note
"The original comprehensive German edition was edited by Paul Kirchhof [and others]; the current English edition is edited by Kees van Raad."
Bibliography, etc. Note
Includes bibliographical references.
Record Appears in
Portion of Title
Essays in honour of Klaus Vogel
Table of Contents
Preface
List of Contributors
Tax Competition: What (If Anything) to Do About It? / Hugh J. Ault
Problems of Categorising Income for Tax Treaty Purposes / John F. Avery Jones
Arm's Length - How Long? / Hubert Hamaekers
The Principle of Statute-Based Taxation in Japan - Trends in Scholars' Opinion and Case Law / Hiroshi Kaneko
The Abolition of Joint Taxation - The Swedish Experience / Gustaf Lindencrona
The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport / Guglielmo Maisto
Harmful Tax Competition and the Future of Financial Centres in the European Union / Jacques Malherbe
Taxation of Cross-Border Interest Flows: Japanese Responses / Yoshihiro Masui
Has the European Court of Justice Any Interest in Tax Expenditures? / Nils Mattsson
The Impact of Trade Agreements on Tax Systems / Paul R. McDaniel
A Brief Look at the Early History of the Unintegrated Corporate and Individual Income Taxes in the USA / John K. McNulty
Source Rule in Japanese Taxation - Some Experience of Intangible Assets / Tadashi Murai
More on the Definition of "Source" in the German - Swedish Tax Treaty / Leif Muten
International Coordination of Tax Treaty Interpretation and Application / Kees van Raad
The Norwegian Supreme Court and Its "365-Day Rule" / Arvid Aage Skaar
International Tax Aspects of Swedish Reorganisations / Bertil Wiman