About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

19 Intertax 1 (1991)

handle is hein.kluwer/intrtax0019 and id is 1 raw text is: Publishers Kluwer Law and Taxation Publishers, The Netherlands Stollfuss Verlag Bonn GmbH & Co. KG, F.R. Germany Editorial Board Fred C. de Hosson, General Editor Helmut Becker, Dr. Barry Bracewell-Milnes, Yann Kergall, Prof. Paul R. McDaniel, J. David B. Oliver Contributing Editors EC: Otmar Th6mmes - Belgium: Prof. Andre J.J. Spruyt - Canada: H.A. Sherman, C. David Weyman - Germany: Manfred Giinkel, Prof. Dr. Otto Jacobs - Hong Kong: Michael A. Olesnicky - India: Har Govind - Italy: Dr. Guglielmo Maisto, Dr. Siegfried Mayr - Japan: Prof. Hiroshi Kaneko, Masatami Otsuka - Netherlands: Huub M.M. Bierlaagh, Prof. Sijbren Cnossen, D. Hund, Aaron A. Rubinstein, Prof. Kees van Raad, Ad J.M. Timmermans - Sweden: Bjrn Ohde - Switzerland: Dani&1 Luithi, - UK: Malcolm Gammie - USA: Richard L. Doernberg, Eli H. Fink, W. Donald Knight, Jr., Harry A. Shannon Editorial Address Fred C. de Hosson Gebouw Hirsch, Leidseplein 29 P.O. Box 19720 1000 CS Amsterdam, The Netherlands Tel. (imt.) + 31 20 5517555 Fax. (int.) + 31 20 267949 Annual-Subscriptions For all countries not mentioned below: Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands Tel. (int.) + 31 5700 47261; telex 49295 kludv ni (12 issues incl. binder) Dfl. 495,00 excl. VAT) binder Dfi. 33,00 excl. VAT) single issues Dfl. 50,00 Excl. VAT) For Germany, Austria, Switzerland, Denmark, Sweden, Norway: Stollfuss Verlag Bonn GmbH & Co. KG, P.O. Box 2428, 5300 Bonn 1, P.R. Germany Tel. (int.) + 49 228 7240 (12 issues) DM 440,00 incl. VAT) binder DM 29,00 incl. VAT single issues DM 46,00 incl. VAT) For Belgium and Luxembourg: Etablissement Emile Bruylant, Rue de la Rigence 67, Brussels 1000, Belgium Tel. (int.) + 32 2 512 98 45 (12 issues incl. binder) Bfr. 9.838 (inc. VAT) single issues Bfr. 994 (incl. VAT) Advertisements For advertisements please contact Kluwer Law and Taxation's subscription address. Photocopying In the USA: This journal is registered at the Copyright Clearance Center, Inc., 27 Congress Street, Salem, MA 01970. Authorisation to photocopy items for personal or internal use of specific clients, is granted by Kluwer Law and Taxation Publishers for users registered with the Copyright Clearance Center (CCC). Transactional Reporting Service, provided that the base fee of $1.00 per copy plus $0,15 per page per copy 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 0165-2826/89$1.00 +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, The Netherlands. ISSN 0165-2826 @ 1991 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 by Kluwer Law and Taxation Publishers, P.O. Box 23, 7400 GA Deventer, The Netherlands, and 6 Bigelow Street, Cambridge MA 02139, USA. Distributed by Libresso Distribution Centre, P.O. Box 23, 7400 GS Deventer, The Netherlands. Intertax Editorial 2 The concept of abuse of law Yann Kergall Articles 3 10 24 27 29 The UK Finance Act 1990-International tax issues Sarah Lane Tax policy at the bifurcation between equity and efficiency: lessons from the German Income Tax Reform Ulrich van Essen, Helmut Kaiser, and P. Bernd Spahn Notes Oral agreements and continuing practice in transfer pricing -A German approach Helmut Becker Documents Communication from Madame Scrivener to the Commission Proposal for a Council Directive on a Common System of Taxation applicable to Interest and Royalty Payments made between Parent Companies and Subsidiaries in Different Member States Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States Monthly Features 34 46 47 EC Tax Scene Otmar Thommes US Tax Scene Eli H. Fink

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most