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20 Intertax 1 (1992)

handle is hein.kluwer/intrtax0020 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: Boudewijn Barre, Otmar Thommes - Belgium: Prof. Andr6 J.J. Spruyt - Canada: H.A. Sherman - 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 Rand, Ad J.M. Timmermans - Sweden: Bjorm Ohde - Switzerland: DaniZ1 Lfithi, - 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. (int.) + 31 20 5517555 Fax. (int.) + 31 20 6267949 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 ind. binder) Dfl. 625,00 (excl. VAT) binder Dfl. 30,00 (excl. VAT) single issues Dfl. 60,00 (excl. VAT) For Germany, Austria, Switzerland, Denmark, Sweden, Norway: Stollfuss Verlag Bonn GmbH & Co. KG, P.O. Box 2428, 5300 Bonn 1, F.R. Germany Tel. (int.) + 49 228 7240 (12 issues) DM 556,00 (incl. VAT) binder DM 31,00 (incl. VAT single issues DM 48,00 (incl. VAT) For Belgium and Luxembourg: ttablissement Emile Bruylant, Rue de la R~gence 67, Brussels 1000, Belgium Tel. (int.) + 32 2 512 98 45 (12 issues incl. binder) Bfr. 12.449 (incl. VAT) single issues Bfr. 1.195 (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 @ 1992 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. Intertar 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 GA Deventer, The Netherlands. intertax Editorial 2 Identifying tax norms Paul R. McDaniel Articles 4 13 21 26 Transfer of residence and of branches between freedom of establishment, the merger directive and German transformation tax law Brigitte Knobbe-Keuk Some questions on the Parent-Subsidiary Directive and the Merger Directive Peter H. Schonewille Harmonization of corporate tax within the EC A. J. M. Timmermans Tax legislation as a substitute for accounting rules and regulations: the Belgian case Nadida Datoussaid and Aurore T. Moroncini Structure of Japanese operations and other selected Japanese tax issues Gary M. Thomas India's emerging favourable economic and tax regime for foreign investment G.K. Kawatra 33 48 Notes 55 61 65 66 70 Tax planning for foreign nationals working in the United States Mrs. E.A. Nicholson German Federal Supreme Tax Court on shareholder debt financing Thomas Borstell Monthly Features EC Tax Scene Otmar Thimmes US Tax Scene Eli H. Fink World Tax Scene Aaron A. Rubinstein

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