About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

23 Intertax 1 (1995)

handle is hein.kluwer/intrtax0023 and id is 1 raw text is: intertax
Editorial
2              The Cost of Tax Protection
Barry Bracewell-Milnes
Articles
3              Amending the OECD Model Treaty and
Commentary in Response to Corporate
Tax Integration
Richard L. Doernberg
15             In a World where Classical and
Integration Systems Co-exist, Article 10
OECD Model should not Disregard the
Underlying Corporation Income Tax
Kees van Raad
21             Tax Treatment of Intangible Assets
Har Govind
Notes
31             Taxation of Private Capital Gains on
Securities and Derivatives
Urs Schenker and Hans Koch
35            Italy: Refund of Tax Credit and
Equalization Tax on Dividends distributed
to Foreign Shareholders Resident in
Certain Treaty Countries
Siegfried Mayr
Documents
39             ICC Comments on OECD Transfer
Pricing Guidelines for MNEs and Tax
Administrations - DiscussionDraftofPartI
44             ICC Comments on US Penalty
Regulations
47             ICC Statement on Advance Pricing
Agreements
50             ICC Statement on Profit Methods
Monthly Features
54            EC Tax Scene
Otmar Thommes
Gerd Scholten
56             World Tax Scene
Stefan Steinhoff

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most