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Tax Avoidance, Tax Evasion

Recognition of Foreign Enterprises As Taxable Entities

The Disregard of a Legal Entity for Tax Purposes

International Problems in the Field of General Taxes on Sales Goods and Services

International Income Tax Problems of Partnerships

Inheritance and wealth tax aspects of emigration and immigration of individuals

Unilateral Measures to Prevent Double Taxation

Transfer of Assets into and Out of a Taxing Jurisdiction

Transfer of Assets into and Out of a Taxing Jurisdiction

Taxation of Cross Border Leasing

Cahiers De Droit Fiscal International - Vol LXIIIb : Differences in Tax Treatment between Local and Foreign Investors and Effects of Interna

Fiscal Obstacles to the International Flow of Capital Between a Parent and Its Subsidiary

International Double Taxation of Inheritances and Gifts

Interpretation of Double Taxation Conventions

Cahiers de Droit Fiscal International - v. LXXXIVb : Advance Rulings

Cahiers de Droit Fiscal International - Form and Substance in Tax Law

Principles for the Determination of the Income and Capital of Permanent Establishments and Their Applications to Banks, Insurance Companies and Other Financial Institutions

International Mutual Assistance Through Exchange of Information

The Determination of the Tax Base for Real Property

The Fiscal Residence of Companies

Tax Treatment of Computer Software

International Aspects of Thin Capitalization

The Tax Treatment of Interest in International Economic Transactions

IFA 1938-1988

Transfer Pricing in the Absence of Comparable Market Prices

Taxation of Payments to Non-Residents for Independent Personal Services

The Assessment and Collection of Tax from Non-Residents

Tax Problems of the Liquidation of Corporations

Administrative and Compliance Costs of Taxation

Harmonization of Corporate Taxes in the Ec

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