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

32 Intertax 1 (2004)

handle is hein.kluwer/intrtax0032 and id is 1 raw text is: International Tax Review

Articles
2         German Fiscal Unity 2003
Otto F Kerssenbrock

17       The Principle of Statute-Based Taxation in Japan: Trends of Scholars' Opinion
and Case Law
Hiroshi Kaneko
27       Controlled Foreign Corporation Rules - A Proposal for the Caribbean
Debbie-Ann Gordon
43       Will Belgium's New Closely Held PRIVAK/PRICAF Meet Expectations?
Brent Springael
49       New Recommendations for Taxing Trusts in Israel
Alon Kaplan, jimmy Chotoveli, Leon Harris
51       Dutch Dividend Withholding Tax in Corporate Cross-Border Scenarios,
Dividend Stripping and Abuse-of-Law (Part II, Final)
Paulus Merks
Monthly Features
61       EC Tax Scene
Otmar Thommes, Gerben Weening
63       US Tax Scene
Greg Ossi, Alan Shapiro and Steven Wrappe

Volume 32     JANUARY 2004

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