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17 Intertax 1 (1989)

handle is hein.kluwer/intrtax0017 and id is 1 raw text is: Publishers Kluwer Law and Taxation Publishers, The Netherlands Stolifuss Verlag Bonn GmbH & Co. KG, F.R. Germany Editorial Board Fred C. de Hosson, General Editor Helmut Becker Dr. Barry Bracewell-Milnes Prof. Paul R. McDaniel J. David B. Oliver Contributing Editors EC: Kurt Ebentheuer, Ch.R.E.M. van Sasse van Ysselt - Belgium: Prof. Andr6 J.J. Spruyt - Canada: H.A. Sherman, C. David Weyman - France: Yann Kergall - Germany: Manfred Gfinkel, Prof. Dr. Otto Jacobs - Hungary: Prof. Dr. Tibor Nagy - Italy: Dr. Guglielmo Maisto, Dr. Siegfried Mayr -Japan: Prof. Hiroshi Kaneko, Prof. Masatami Otsuka - Luxembourg: Dr. Christian Pennera - Netherlands: Prof. Sijbren Cnossen, D. Hund, David A. Gilburn, Prof. C. van Raad, Ad J.M. Timmermans - Sweden: Bjrn Ohde - Switzerland: Daniel Liithi, Rudolf von Siebenthal - UK: Philip J. Cooke, D.R. Davies, Malcolm Gammie - USA: Prof. Hugh J. Ault, Eli H. Fink, W. Donald Knight, Jr., Harry A. Shannon, Stephen E, Shay, William P. Streng Editorial Address Fred C, de Hosson Fizeuastraat 2 1097 SC Amsterdam, The Netherlands Tel. (int.) + 31 20 5686555 Annual-Subscriptions For all countries not mentioned below: Kluwer Law and Taxation Publishers, PO. Box 23, 7400 GA Deventer, The Netherlands Tel. (int) + 31 5700 47261; telex 49295 kludv nl (12 issues incl. binder) Dfl. 372,00 (excl. VAT) binder DII. 30,00 (excl. VAT) single issues Dfl. 38,00 (excl. VAT) For Germany, Austria, Switzerland, Denmark, Sweden, Norway: Stolfuss Verlag Bonn GmbH & Co. KG, P.O. Box 2428, 5300 Bonn 1, F.R. Germany Tel. (int) + 49 228 7240 (12 issues) DM 372,00 (incl. VA binder DM 26,00 (incl. VAT) single issues DM 38,00 (ncl. VAT) For Belgium and Luxembourg: ftablissement tmile Bruylant, Rue de la Rbgence 67, Brussels 1000, Belgium Tel. (int) + 32 2 512 98 45 (12 issues incl. binder) B1fr. 7 567 (incl. VAT) single issues Bfr. 731 (incl. VAT) Advertisements For advertisements please contact Kluwer Law and Taxation's subscription address. Photocopying In the USA: This journal is registered at the Copywright Clearance Center, Inc., 27 Congres Street, Salem, MA 01970. Authorisation to photocopy items for personal or internal use is granted by Kluwer Law and Taxation Publishers for users registered with the CCC Transactional Reporting Service, provided that the base fee of $1.00 per copy plus $0,15 per page is paid directly to CCC. For those organisations that have been granted a photocopy licence by CCC, a separate system of payment has been arranged. The fee code for users of the Transactional Reporting Service is 0049-6979/8651.00 +0,15. Authorisation does not extend to other kinds of copying, such as that for general distribution, for advertising or promotional purposes, for creating new collective works, or for resale. In the rest of the world: Permission to photocopy must be obtained from the copyright owner. Please apply to Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer. ISSN 0165-2826 C 1989 Kluwer Law and Taxation Publishers, The Netherlands. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior permission of the publishers. Intertax is published monthly. 2nd class postage paid at New York, N.Y. USPS 716-910 U.S. Mailing Agent: Expediters of the Printed Word Ltd, 515 Madison Av. (Suite 917), New York, NY 10022, USA Published by Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands. Postmaster: please send all address corrections to Intertax, c/o Expediters of the Printed Word Ltd., 515 Madison Avenue (Suite 917), New York, NY 10022, USA. intertax Helmut Becker Editorial Articles David H. Brockway Tax aspects of leveraged acquisitions of US corporations by foreign investors Helmut Becker The determination of income of a permanent establishment or branch Go Kawada An outline of transfer pricing legislation and its enforcement in Japan Andr6 J.J. Spruyt The Belgian Tax Reform 1988 - Highlights - What does it mean for the business and corporate taxpayer? Notes Zhang Yong Taxation of representative offices in China: recent developments Steve Towers Australian taxation developments Monthly Features Ch.R.E.M. van Sasse van Ysselt EC Tax Scene Eli H. Fink US Tax Scene D.A. Gilburn World Tax Scene

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