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36 Intertax 1 (2008)

handle is hein.kluwer/intrtax0036 and id is 1 raw text is: I

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Articles
2        Corporate Tax and the European Commission
Paulus Merks
14       Substance-over-Form Doctrine in Russian Tax Law: Recent Developments
Andrey Afonosiev
18       Applying CFC Rules to 'Affiliates': Critical Elements for Consideration
Gianfronco Peracin and Alberto De Luca
23       Translation of the Act on the Taxation of International Transactions
(International Transactions Tax Act (ITA))
Stephan Schnorberger
25       Arm's Length Principle, Exit Tax and Commensurate with Income Standard:
Some Practical Thoughts on the New German Transfer Pricing Rules 2008
Stephan Schnorberger
29       Double Tax Relief: Disparity or Harmful Restriction?
Peter Hordijk
Monthly Features
38       US Tax Scene
Phil Morrison & Mark Wanek

Volume 36           JANUARY 2008

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