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24 Intertax 1 (1996)

handle is hein.kluwer/intrtax0024 and id is 1 raw text is: Publishers Kluwer Law International, The Netherlands. Luchterhand Verlag GmbH, Neuwied, Kriftel, Berlin, F.R. Germany Editorial Board Fred C. de Hosson, General Editor Helmut Becker, Dr. Barry Bracewell-Milies, Toshiaki Katsushima, Yann Kergall, J. David B. Oliver Contributing Editors EC: Otmar Thammes, Gerd Scholten - Belgium: Dirk Deschrijver, Prof. Andr6 JJ. Spruyt - Canada: H.A. Sherman Germany: Manfred Giinkel, Prof. Dr. Otto Jacobs - Hong Kong: Michael A. Olesnicky - India: Har Govind, Gagan K. Kawatra - Italy: Dr. Guglielmo Maisto, Dr. Siegfried Mayr - Japan: Prof Hiroshi Kaneko, Masatami Otsuka, Sakura Siga - Netherlands: Stefan Steinhoff, Houb M.M. Bierlaagh, Prof. Sijbren Cnossen, Prof. Kees van Raad, Ad J.M. Thiuermans - PortugaL Gloria Teixeira - South Africa: Willem Cronje - Spain: Juan Jos6 Bayona de Perogordo, Teresa Soler Roch - Switzerland: Daniel Ltithi, - UK: Malcolm Gammie - USA: Richard L. Doemberg, 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 Aninual-Subscriptions For all countries not mentioned below: Kluwer Law International, P.O. Box 85889. 2508 CN The Hague, The Netherlands Tel. (int.) + 31 70 308 1551; Fax (int.) + 31 70 308 1515 (12 issues incl. binder) NLG. 794.00 (excL VAT) binder NLG. 35.00 (excl. VAT) single issues NLG. 75.00 (excl. VAT) For Germany, Austria, Switzerland: Luchterhand Verlag GmbH, P.O. Box 2352, 56513 Neuwied, F.R. Germany Tel. (int.) + 49 2631 8010 (12 issues) DM 728.00 SF 728.00 OS 5387.00 (inc. VAT) binder DM 34.00 SF 34.00 OS 252.00 (incl VAT) single issues DM 67.00 SF 67.00 OS 496.00 (incL VAT) For Belgium and Luxembourg: Etablissement tmile Bruylant. Rue de la Regence 67, Brussels 1000, Belgium Tel. (int.) + 32 2 512 98 45 (12 issues incl. binder) BEF. 15005 (incl. VAT) binder BEF. 698 (incl. VAT) single issues BEF. 1495 (inc. VAT) Advertisements: For advertisements please contact Kluwer Law International's subscription address. Photocopying In the USA: This journal is registered at the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923. Authorisation to photocopy items for personal or internal use of specific clients, is granted by Kluwer Law International 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 0165-2826/96 $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 International, P.O. Box 85889, 2508 CN, The Hague, The Netherlands. @ 1996 Kluwer Law International, 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. US Mailing Agent: Mercury Airfreight International Ltd., 2323 Randolph Ave., Avenel, NJ 07001. Postmaster Please send all address changes to Intertax co Mercury Airfreight International Ltd., 2323 Randolph Ave., Avenel, NJ 07001, USA. Intertas is published monthly by Kluwer Law International, P.O. Box 85889.2508 CN The Hague, The Netherlands, and 675 Massachusetts Avenue, Cambridge, MA 02139, USA. Distribution for the USA and Canada: Second Class Postage Paid at Rahway, NJ. USPS No. 013-166 Distribution for the rest of the world: Kluwer Law International c/o Kluwer Academic Publishers Group Centre Dordrecht; tel: +31 78 6392392, fax: +31 678 546474. intertax 96/1 Volume 24 Articles 2 9 Will the Arm's Length Standard stand the Test of Time? The Specter of Apportionment Richard M. Hammer Twelve Rules for Share Deals under Germany's New Reorganization Laws Dr. W. Blumers and Dr. S. Beinert Foreign Investors and Dutch Line of Business-organizations Manfred Stenebome Taxation of Dividends and Branch Profits in Turkey with Particular Reference to Article 10 of the Double Tax Agreements in Effect Mustafa gamlica 14 19 25 28 30 33 Monthly Features EC Tax Scene Otmar Thommes Gerd Scholten US Tax Scene Eli H. Fink China Tax Scene Corinna Wong World Tax Scene Stefan Steinhoff

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