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34 Int'l Tax J. 1 (2008)

handle is hein.journals/intaxjo34 and id is 1 raw text is: ] I- Fm [] T _,rv -1( 1 ,\ _ ThLLA']UlioTAi COLUMNS Vol. 34, No. 1 January-February 2008 Oentents Anti-Deferral and Anti-Tax Avoidance By Peter Glicklich, Abraham Leitner andJennifer MacDonald 5 Dual Consolidated Losses By Irwin Halpern and Chris Trump International Tax Controversies By James P. Fuller and Barton W.S. Bassett Transfer Pricing By Mark A. Oates andJames M. O'Brien Foreign Tax Credits 2 By James A. Riedy The Netherlands By Peter Flipsen andJacoline Gortzak 3 Canada ByJ Scott Wilkie 27 ARTICLES Third-Party Risks and Liabilities in Case of VAT Fraud in the EU By Robert F van Brederode 31 The New Canadian Protocol By Nicholasj. DeNovio andJustin D. Stalls The Mainland of China and the Hong Kong SAR Double Taxation Arrangement-An Overview and Implications for Tax Planning 4. By Stella Cho 4b CONFERENCES 64

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