International and comparative taxation : essays in honour of Klaus Vogel
Author(s)
Bibliographic Information
International and comparative taxation : essays in honour of Klaus Vogel
(Series on international taxation, no. 26)
Kluwer Law International, 2002
- Other Title
-
Staaten und Steuern : Festschrift für Professor Klaus Vogel
Available at 28 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Originally published in German: Heidelberg : C.F. Müller : Hüthig, c2000
Includes bibliographical references
Description and Table of Contents
Description
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.
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.
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