Overview

Professor Dr. H.C. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title ""Staaten und Steuern"" (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication.

Full Product Details

Author:   Paul Kirchhof ,  Moris Lehner ,  Arndt Raupach ,  Michael Rodi
Publisher:   Kluwer Law International
Imprint:   Kluwer Law International
Volume:   v.26
Dimensions:   Width: 29.70cm , Height: 2.20cm , Length: 23.00cm
Weight:   0.599kg
ISBN:  

9789041198419

ISBN 10:   9041198415
Pages:   264
Publication Date:   01 September 2002
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   Awaiting stock  
The supplier is currently out of stock of this item. It will be ordered for you and placed on backorder. Once it does come back in stock, we will ship it out for you.

Table of Contents

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.

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions