International and comparative taxation : essays in honour of Klaus Vogel
著者
書誌事項
International and comparative taxation : essays in honour of Klaus Vogel
（Series on international taxation, no. 26）
Kluwer Law International, 2002
- タイトル別名
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Staaten und Steuern : Festschrift für Professor Klaus Vogel
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注記
Originally published in German: Heidelberg : C.F. Müller : Hüthig, c2000
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
- 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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