34 Int'l Tax J. 1 (2008)

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COLUMNS

Vol. 34, No. 1 January-February 2008
Oentents

Anti-Deferral and Anti-Tax Avoidance
By Peter Glicklich, Abraham Leitner andJennifer MacDonald

5

Dual Consolidated Losses
By Irwin Halpern and Chris Trump
International Tax Controversies
By James P. Fuller and Barton W.S. Bassett
Transfer Pricing
By Mark A. Oates andJames M. O'Brien
Foreign Tax Credits                                          2
By James A. Riedy
The Netherlands
By Peter Flipsen andJacoline Gortzak                            3
Canada
ByJ Scott Wilkie                                             27

ARTICLES

Third-Party Risks and Liabilities in Case of VAT Fraud in the EU
By Robert F van Brederode

31

The New Canadian Protocol
By Nicholasj. DeNovio andJustin D. Stalls
The Mainland of China and the Hong Kong SAR Double Taxation
Arrangement-An Overview and Implications for Tax Planning  4.
By Stella Cho                                           4b

CONFERENCES

64

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