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13 Intertax 1 (1985)

handle is hein.kluwer/intrtax0013 and id is 1 raw text is: intertax
2               News and Trends
4               Summaries
Articles
6               Christopher Tugendhat
Current state of tax harmonization in the
European Community
11               Howard M. Liebman
US: The repeal of tax on interest received
by non-residents
13               Carmelo Romero Rodriguez
Spain: Equity financing and tax
incentives for business activities
15               EC: Sixth and Seventh Directives on the
harmonization of turnover taxes
16              OECD: New reports on transfer pricing
17              OECD: Divergent trends in the tax levels
of OECD member countries
19              EC: Tenth VAT Directive on leasing
adopted
20               EC: New Draft Directive on capital duty
22               EC: Draft Directive on treatment of
losses
26               Jeffrey Owens
OECD: Spending through the tax system:
A review of the issues
30               CFE: Resolution of the Fourth
European Congress of tax consultants in
Brussels on 18 and 19 October, 1984
31               EC: Attitude of the American authorities
to unitary tax
32               EC: Harmonization of systems of
company taxation

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