The International Tax Journal 1997 |
Title | Subject | Authors |
Acquisition and structuring under the new German Reorganization (Tax) Act. | Business, international | Marquardt, Michael |
A forward look at the United States-Canada tax relationship. | Business, international | O'Connor, Walter F. |
An overview of the turnover tax system in China and the tax-planning opportunities for foreign investors. | Business, international | Ng, Christina Y.M. |
Bill for improvement of the Netherlands business climate. | Business, international | Van Horzen, Fred |
Bringing talent to the United States: tax traps for the unwary. | Business, international | Russo, Samuel M., Rubino, Paul |
Brown Group revisited. (issues regarding the taxation of partnerships as entities or aggregates for international tax purposes) | Business, international | Lassar, Sharon, Vermaas, J. Scott |
Confronting tax havens, the offshore phenomenon, and money laundering. | Business, international | Barrett, Richard W. |
Foreign sales corporation tax benefits for software licensers. | Business, international | Montinez, Daniel |
Gambling taxation: a proposal for the goods and services test in the tax code. | Business, international | Bonnici, Joseph, Gulledge, Dexter E., Luthar, Harsh K. |
Hybrid entities: practical application under the check-the-box regime. (corporate tax classification) | Business, international | Mogenson, Harvey B., Benson, David, Rollinson, Marjorie A., O'Connor, Margaret M., Baik, Sunghak Andy |
Income tax concerns of nonresidents working in Mexico. | Business, international | Acosta Michel, Luis Fernando, Hernandez Weber, Sergio |
Innovative regime proposed for Dutch-based group finance companies. (Netherlands) | Business, international | Boon, Richard, de Koning, Jochem |
International tax implications of electronic commerce on outbound transactions. | Business, international | Bloom, Alan S., Giusti, Robert S. |
OECD transfer pricing guidelines update: challenges for taxpayers and tax authorities. | Business, international | Boatman, Kara |
Outbound transfers under the current Section 367(a) temporary regulations - a road map. | Business, international | Lubin, Mark A. |
Russian tax barriers. | Business, international | Klein, Steven H., Korolenko, Dmitry |
Spanish rules on transfer pricing. | Business, international | Gomez-Arnau, Pilar Molina |
Tax aspects of doing business in Central and Eastern Europe: New England implications. | Business, international | Hunter, Richard J., Jr., Blodgett, Mark S. |
The deductibility of interest: an Asia-Pacific regional comparison. | Business, international | Richardson, Grant, Anderson, Helen |
The United States finally ends the Puerto Rico and possession credit of Code section 936 - a decade from now. | Business, international | Wacker, Raymond, Sobery, Julie |
The value-added tax in China: identifying important issues. | Business, international | Yang, Ji-Liang, Chui, Alice P.L. |
Toward a more equitable tax treatment of employee fringe benefits: the Australian experience. | Business, international | Butcher, Bill, Kreiser, Larry, Jowitt, Emmy |
U.K. reform of taxation of corporate and government debt: what are the implications for U.S. investors? | Business, international | Penney, Mark, Moncrieff, Robert |
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