Intertax 2008 - Abstracts

Intertax 2008
Applying CFC rules to 'affiliates': critical elements for considerations.(controlled foreign companies)(Report)LawPeracin, Gianfranco, De Luca, Alberto
Arm's length principle, exit tax and commensurate with income standard: some practical thoughts on the new German transfer pricing rule 2008.(Law overview)LawSchnorberger, Stephan
Corporate tax and the European Commission.(Articles)(Report)LawMerks, Paulus
Double tax relief: disparity or harmful restriction?LawHordijk, Peter
EC Tax Scene.(Monthly Features)(European Commission)(Dutch witholding tax rules incompatible with European Commission law)Law 
Notional income from the cross-border international transfer of assets - why the amendments to the German Income Tax Act violate the freedom of establishment.(Articles)(Report)LawSeitz, Georg
Respective scope of the substance over form theory and transfer pricing in a French audit.(Report)LawBenard, Marc, Maucour, Cyril
Substance-over-form doctrine in Russian tax law: recent developments.(Report)LawAfanasiev, Andrey
The Dutch Supreme Court reaffirms and clarifies 'de facto employer' under Article 15 of the OECD model.(Organisation for Economic Co-operation and Development)LawPotgens, Frank P.G.
Transfer pricing: the growth of international trade and the development of tax laws and practices in Europe and the world.(Report)LawPeracin, Gianfranco
Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA)).LawSchnorberger, Stephan
US tax scene.(Monthly Features)(Iceland and US tax treaty)LawMorrison, Phil, Wanek, Mark
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