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16 Intertax 1 (1988)

handle is hein.kluwer/intrtax0016 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 Prof. Paul R. McDaniel 3. David B. Oliver Contributing Editors Kurt Ebentheuer, EC - Yann Kergall, France - Manfred Giinkel, Germany - Prof. Dr. Tibor Nagy, Hungary - Dr.'Guglielmo Maisto, Italy - Dr. Siegfried Mayr, Italy - Prof. Hiroshi Kaneko, Japan - Dr. Christian Pennera, Luxembourg, Huub M. M. Bierlaagh, Netherlands - D. Hund, Netherlands - Prof. C. van Raad, Netherlands - Bjdrn Ohde, Sweden - Daniel Lithi, Switzerland - Rudolf von Siebenthal, Switzerland - Philip J. Cooke, United Kingdom - Prof. Hugh J. Ault, USA - W. Donald Knight, Jr., USA - Harry E. Shannon. USA - Stephen E. Shay, USA - William P. Streng, USA Editorial Address Fred C. de Hosson Fizeaustraat 2 1097 SC Amsterdam, The Netherlands Tel. (int.) + 31 20 5686555 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 n1 (12 issues incl. binder) Dil. 362,00 (excl. VAT) binder Dfl. 28,00 (excl. VAT) single issues Dil. 36,00 (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 362,00 (incl. VAT) binder DM 24,00 (incl. VAT) single issues DM 38.00 (incl. VAT) For Belgium and Luxembourg: Etablissement Emile Bruylant, Rue de la R~gence 67, Brussels 1000, Belgium Tel. (int) + 32 2 512 98 45 (12 issues incl. binder) Bfr. 7.360 (incl. VAT) single issues Bfr. 731 (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 Congres Street, Salem, MA 01970. Authorisation to photocopy items for personal or internal use is granted by Kluwer Law and Taxation Publishers for users registered with the CCC Transactional Reporting Service, provided that the base fee of S1.00 per copy plus $0.15 per page 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 0049-6979/86S1.00 +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. ISSN 0165-2826 @ 1988 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. 2nd class postage paid at New York, N.Y. USPS 716-910 U.S. Mailing Agent: Expediters of the Printed Word Ltd, 515 Madison Av. (Suite 917). New York, NY 10022, USA intertax 2 Editorial Articles 3 7 Manfred Giinkel New thin capitalization rules in Germany Ralph P. Ray An introduction to English settlements - Basic concepts, objectives and their tax treatment 13 15 Jean-Nicolas Andrieu Tax unity in France G.C. Croxatto International aspects of taxation of computer software EC: Completing the internal market - The introduction of a VAT clearing mechanism for intra-community sales 19 .

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