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25 Intertax 1 (1997)

handle is hein.kluwer/intrtax0025 and id is 1 raw text is: International Tax Review

Editorial

2         Hybrid Bilateral Advance Pricing Agreements:
Toshiaki Katsushima

The Trend for the Future?

Articles
3        The German View of the Prevention and Settlement of International Disputes
on Tax Law
Professor Berndt R. Runge
7        Later Commentaries of the OECD Committee on Fiscal Affairs, Not
to Affect the Interpretation of Previously Concluded Tax Treaties
Professor Michael Long
9        The Tax Treatment of Engineering in International Large-Project Contracting
Karl Sonntag
12       New Regulations for Participative Loans in Spain: Corporate and Taxation
Aspects
Juan Albds
18       Tax Evasion, Economic Reforms and Corruption in India
Dr. Anil Kumar join
Documents
23       Taxation in the European Union: Report on the Development of Tax Systems
Monthly Features
31       EC Tax Scene
Gerd Scholten
Otmor Th6mmes
34       World Tax Scene
Paul Hickey
Volume 25            JANUARY 1997

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