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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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International and Comparative Taxation: Essays in Honour of Klaus Vogel

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ISBN13: 9789041198419
ISBN: 9041198415
Published: September 2002
Publisher: Kluwer Law International
Format: Hardback
Price: £100.00

Usually despatched in 1 to 3 weeks.

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.

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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.

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
Published November 2017
Kluwer Law International
Tax Sovereignty in the BEPS Era ISBN 9789041167071
Published June 2017
Kluwer Law International
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041183941
Published June 2017
Kluwer Law International
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
Science, Technology and Taxation ISBN 9789041131256
Published July 2012
Kluwer Law International
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International