International and Comparative Taxation —— Essays in Honour of Klaus Vogel

----- 国际及比较税收, 纪念KlausVoge教授论文集

ISBN: 9789041198419 出版年：2002 页码：284 Kluwer Law International

Preface. Tax competition: What (if anything) to do about it? H.J. Ault. Problems of categorising income for tax treaty purposes J.F.A. Jones. Arm's length -- How long? H. Hamaekers. The principle of statute-based taxation in Japan: Trends in scholars' opinions and case law H. Kaneko. The abolition of joint taxation: The Swedish experience G. Lindencrona. The history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport G. Maisto. Harmful tax competition and the future of financial centres in the European Union J. Malherbe. Taxation of cross-border interest flows: Japanese responses Y. Masui. Has the European Court of Justice any interest in tax expenditure? N. Mattsson. The impact of trade agreements on tax systems P.R. McDaniel. A brief look at the early history of the unintegrated corporate and individual income taxes in the USA J.K. McNulty. Source rule in Japanese taxation: Some experience of intangible assets T. Murai. More on the definition of `source' in the German-Swedish tax treaty L. Muten. International coordination of tax treaty interpretation and application K. van Raad. The Norwegian Supreme Court and its `365-day' rule A.A. Skaar. International tax aspects of Swedish reorganisations B. Wiman. Index.