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22 Intertax 1 (1994)

handle is hein.kluwer/intrtax0022 and id is 1 raw text is: Publishers Kluwer Law and Taxation Publishers, The Netherlands Hermann Luchterhand Verlag GmbH & Co. KG, Neuwied, Kriftel, Berlin, F.R. Germany Editorial Board Fred C. de Hosson, General Editor Helmut Becker, Dr. Barry Bracewell-Milnes, Toshiaki Katsushima, Yann Kergall, J. David B. Oliver Contributing Editors EC: Otmar Th6mmes, Gerd Scholten - 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, Sakura Siga - Netherlands: Michael J. Andrew, Huub M.M. Bierlaagh, Prof. Sijbren Cnossen, D. Hund, Prof. Kees van Raad, Ad J.M. Timmermans - Sweden: Bjbro Ohde - Switzerland: Daniel Lithi, - 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 GS 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 incl. binder) D1l. 695.00 (excl. VAT) binder Dfl. 35.00 (excl. VAT) single issues D1l. 70.00 (excl. VAT) For Germany, Austria, Switzerland: Hermann Luchterhand Verlag GmbH & Co. KG, P.O. Box 2352, 56513 Neuwied, F.R. Germany Tel. (int.) + 49 2631 8010 (12 issues) DM 630.00 SF 598.50 OS 4.851 (incl. VAT binder DM 31.00 SF OS (incl. VAT single issues DM 58.00 SF 55.00 OS 447 (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. not yet (incl. VAT) single issues Bfr. available (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 Q 1994 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 675 Massachusetts Avenue, Cambridge MA 02139, USA. Distributed by Libresso Distribution Centre, P.O. Box 23, 7400 GA Deventer, The Netherlands. intertax Editorial 2 US Still Off-key with Comparable Profits Method Toshiaki Katsushima Articles 4 The Consideration of Domestic Double Taxation in Interpreting 'Preferred Loan' Legislation and the Scope of the 'Purposive Interpretation' - Some Reflections on the Israeli Rimon Case as Compared with Williams v. Todd Arye Lapidoth Some Thoughts on the Ruding Report George Mavraganis Tax Treatment of Research and Development Expenditure Har Govind 11 16 Note 27 31 Capital Gains Tax in Italy: How it Affects Foreign Entities in a Sale or Acquisition of Shares Stefano G. Guiso Monthly Features EC Tax Scene Otmar Thommes Gerd Scholten World Tax Scene Michael J. Andrew 33

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