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37 Intertax 1 (2009)

handle is hein.kluwer/intrtax0037 and id is 1 raw text is: I

2

Intertax Initiates Publication of Optional Double Blind Peer-Reviewed Articles
Prof Dr.Ano Paula Dourado and Prof Dr Pasquale Pistone

Peer-Reviewed Articles
Before articles have been accepted for publication in Intertox' peer-reviewed
section, they have been subject to double-blind peer review; that is, two academic
reviewers who shall remain anonymous to the author and to each other and
neither of whom are from the same country as the author have evaluated the
article's academic merit. Only articles confirmed by the reviewers to show the
highest standards of scholarship are accepted for publication in this section
4           Taxation of Cross-Border Hybrid Finance: A Legal Analysis
Eva Eberhartinger and Martin Six
Articles
19          CCCTB: Some Observations on Consolidation from a Dutch Perspective
Paul H.M. Simonis
40          Action against Capital Funds the Danish Rules on CFC Taxation
and Thin Capitalization are Inadequate
Thomas Renfeldt
51          The Role of the Italian Tax Police ('Guardia Di Finanza') in Cross-Border
Audits and Cross-Border Requests for Tax Assistance
Comandante Scuola PT Gen.D. Saverio Capolupo
56          Australasian and South East Asian Venture Capital Tax Expenditure Programs
Stephen Brkoczy and Peter Edmundson
74          Windfall Profits Tax on Oil and Gas: US and Latin American Approach
Alvaro R. Villegas Aldozoso
Monthly Features
81          EC Tax Scene
Hans van den Hurk & Gerben Weening
83          US Tax Scene
Carlo Hosson, Poolo Ippoliti, Thomas Fuller & Mark Wanek
Volume 37             JANUARY 2009

CONTENTS
Editorial

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