جستجو
   
    Delicious RSS ارسال به دوستان خروجی متنی
    کد خبر : 186681
    تاریخ انتشار : 26 تیر 1395 10:6
    تعداد بازدید : 1249

    International Tax Journal

    International Tax Journal

    2000, Vol.26                      

    2001, Vol.27               

    2002, Vol.28               

    2003, Vol.29               

    2004, Vol.30               

    2005, Vol.31               

    2006, Vol.32

    2007, Vol.33

    2008, Vol.34

    2009, Vol.35

    2010, Vol.36

    2011, Vol.37

    2012, Vol.38

    2013, Vol.39

    2014, Vol.40

    2015, Vol.41

    2016, Vol. 42

    2017, Vol. 43



    International Tax Journal, 2000, Vol.26

    Author

    Title

    number

    Page to Page

    Mark A. Kramer

    Calculating earnings and profits under Code Section 964

    No.1

    pp. 1-19

    Joel A. Nitikman

    The interaction of Canada's thin capitalization rule and the Canada-United States Tax Treaty

    No.1

    pp. 20-64

    Jacob Hjortshoj, Nikolaj Bjornholm

    New Danish tax-efficient holding structure

    No.1

    pp. 65-81

    Walter F. O'Connor, Yoshiho Toyoda

    What will ''control'' mean in international taxation in the next millennium?

    No.1

    pp. 82-90

    Susan C. Borkowski

    Transfer Pricing Advance Pricing Agreements: Current Status by Country

    No.2

    pp. 1-16

    John R. McGowan, Kevin J. Carr

    International Dimensions of Insurance Coverage and Cross-Border Tax Issues

    No.2

    pp. 17-32

    Chris Petruzzi, Betty Chavis

    Foreign-Exchange Interest Deductions to Reduce Taxable Corporate Income

    No.2

    pp. 33-41

    Geoff Powers

    A Note on Treaty Re-Sourcing of Employment Income

    No.2

    pp. 42-50

    Gladie Lui, Connie Shum

    The New Interest Tax in China: Implications and Effects on Investment

    No.2

    pp. 51-61

    James M. Cassidy

    Individual Tax Considerations for U.S. Employees Working in Latin America and Mexico

    No.2

    pp. 62-79

    Paul Jensen

    Drawbacks for Commercially Interchangeable Merchandise

    No.2

    pp. 80-86

    Brett L. Gold, Elan P. Keller

    The UPS, Limited, and Compaq Cases: Is the Tide Turning?

    No.3

    pp. 1-28

    Herbert I. Lazerow

    The United States-France Income Tax Treaty

    No.3

    pp. 29-48

    Tan How Teck

    Do Singapore's Domestic Tax Laws Constitute a Tax Treaty Override?

    No.3

    pp. 49-64

    Dirk Van Stappen

    Transfer Pricing in Belgium

    No.3

    pp. 65-76

    Jan Van Gompel

    Tax Planning for Transfer Pricing in Belgium

    No.3

    pp. 77-88

    Pilar Molina Gomez-Arnau

    Spanish Rules on Transfer Pricing

    No.3

    pp. 89-100

    J.K. Harmen Van Dam

    Bits and Pieces of Transfer Pricing in the Netherlands

    No.3

    pp. 101-107

    Charles Edward Falk

    Exempting Transportation Income Under the Proposed Section 883 Regulations

    No.4

    pp. 31-57

    David R. Davies

    The New United Kingdom Transfer Pricing Rules

    No.4

    pp. 58-69

    Pilar Molina Gomez-Arnau

    The Taxation of Internet Commerce in Spain

    No.4

    pp. 70-78

    Richard J. Hunter Jr., Robert Shapiro

    Reform of the Polish Tax System: Triumph of Politics Over Policy?

    No.4

    pp. 79-85

    Susan C. Borkowski

    Global Activity on the Electronic Commerce Front: A Taxation Update

    No.4

    pp. 1-30

    International Tax Journal, 2001, Vol.27

    Author

    Title

    number

    Page to Page

    Cherie L. Evans, Chris A. Carr

    Preventing International Arbitrage in Reorganizations: An Analysis of the Gap Closing Provisions of the Recently Released Final Regulations to Section 367 (b)

    No.1

    pp. 1-49

    Steven C. Colburn, Ted D. Englebrecht

    An Analysis of New Reporting Requirements For Foreign Trusts

    No.1

    pp. 50-71

    Mary A. Kaidonis, Natalie P. Stoianoff

    The Interplay of Language Between Taxation and Accounting for Repairs in Australia: Should a Stitch in Time Save Nine?

    No.1

    pp. 72-89

    Z. Jun Lin

    Recent Development of Tax System Reforms in China: Challenges and Responses

    No.1

    pp. 90-103

    Thomas F. Quinn, Karen Garre, Wendi Hangebrauck

    Foreign Partnerships: Rules, Issues, and Planning Opportunities Regarding U.S. Filing Requirements

    No.2

    pp. 1-46

    Clarissa Dougherty

    The Source of Income from Personal Services - Not Always a Clear-Cut Determination

    No.2

    pp. 47-56

    Daniel K.C. Cheung

    Debate on the Hong Kong Tax Base - Its Criteria, Principles, and Problems

    No.2

    pp. 57-83

    A.E. Rodriguez

    Data Reduction Techniques in the Allocation of Operational Expenses under I.R.C. Section 861: A Structured Approach

    No.2

    pp. 84-109

    Victor H. Miesel, Rohit Verma

    Transfer Pricing Economics: Potential Errors in Payment Terms Adjustments

    No.3

    pp. 1-11

    Joel J. Karp

    Effect of OECD and Similar Initiatives on Multinational Operations

    No.3

    pp. 12-22

    Marc M. Levey, Victor H. Miesel, William S. Garofalo

    Cost-Sharing Agreements: "Pandora's Box" or the Buy-In, Buy-Out Challenge?

    No.3

    pp. 23-39

    Bill Butcher, Larry Kreiser, Alex Malley

    Narrowing the Gap Between Tax Accounting and Financial Accounting: Australian Proposals for Change.

    No.3

    pp. 40-50

    Robert G. Biscontri, Christina Y.M. Ng, Susana L.M. Yuen

    Electronic Commerce: Erosion of Tax Base and Challenges to the International Tax Authorities

    No.3

    pp. 51-63

    International Tax Journal, 2002, Vol.28

    Author

    Title

    number

    Page to Page

    James Marshall, M.K. Brans, A.A. Rubinstein

    OECD Discussion Draft on the Attribution of Profits to Permanent Establishments: Representations of KPMG s Worldwide Banking Tax Practice

    No.1

    pp. 1-18

    Paul S. Crampton

    Canada's New Competition Law Immunity Policy - Warts and All

    No.1

    pp. 19-36

    Stephanie Kahane

    Depreciating Assets in the Telecommunications Industry

    No.1

    pp. 37-53

    John Chew

    Proposed Subpart F Hybrid Regulations Take Aim at Disregarded Entities

    No.1

    pp. 54-68

    Jacqueline M. Jensen

    With-Profit Bonds! An Answer to Bears and Bulls?

    No.1

    pp. 69-85

    Ian Govier, Michael Bird

    The New U.K./U.S. Double Taxation Treaty: A View from the United Kingdom

    No.1

    pp. 86-98

    Susan C. Borkowski

    Electronic Commerce, Transnational Taxation, and Transfer Pricing: Issues and Practices

    No.2

    pp. 1-36

    Christian T.J. Joseph

    Transfer Pricing: The EC Arbitration Convention as a Dispute Resolution Mechanism

    No.2

    pp. 37-57

    Jacqueline M. Jensen

    Benefits of Offshore Variable Life Insurance for U.S. Taxpayers

    No.2

    pp. 58-77

    Girish Shankaran

    Proposed Section 121 Regulations: Modifications Imperative to Achieve Intended Relief

    No.2

    pp. 78-87

    Daniel K.C. Cheung, Zhao-Dong Jiang

    China's New Tax Administration and Collection Law

    No.3

    pp. 1-20

    Bret Wells, Mike Wilczynski

    Tax-Effective Methods to Finance Latin American Operations

    No.3

    pp. 21-50

    Janice M. Munden, Raymond A. Zimmermann, Pat Eason

    Tax Planning for U.S. Multinationals and the Impact of the Check-the-Box Regulations

    No.3

    pp. 51-69

    Wray E. Bradley, Richard E. Nantz

    The Restructuring of U.S. International Tax Policy

    No.3

    pp. 70-81

    Victor H. Miesel, Harlow H. Higinbotham, Chun W. Yi

    International Transfer Pricing: Practical Solutions For Intercompany Pricing

    No.4

    pp. 1-22

    Samuel Chan Yin-Sum, Leung Tak-Wing, Simon

    Development of an Online Taxation Course: From Design to Evaluation

    No.4

    pp. 23-50

    Shusheng Wang

    Possible Changes to the Intercompany Services Safe Harbor Rule on Multinationals

    No.4

    pp. 51-61

    Daniel H.K. Ho, Peter T.Y. Lau

    A Tax Study of Transfer Pricing in China

    No.4

    pp. 62-78

    International Tax Journal, 2003, Vol.29

    Author

    Title

    number

    Page to Page

    Victor H. Miesel, Harlow H. Higinbotham, Chun W. Yi

    International Transfer Pricing: Practical Solutions for Intercompany Pricing- Part II

    No.1

    pp. 1-40

    Eng-Hin Poh

    Broad-Based Consumption Tax Reform: The Economics and Politics of the Equity Implications

    No.1

    pp. 41-65

    David M. Hryck, Robert P. Rothman

    Applications of the Dual Consolidated Loss Rules to Hybrid Branches

    No.1

    pp. 66-75

    Tan How Teck

    Singapore Property Trusts Established as Unit Trusts in the Treaty Context

    No.1

    pp. 76-88

    Susan C. Borkowski

    Transfer Pricing Documentation and Penalties: How Much Is Enough?

    No.2

    pp. 1-31

    H. David Rosenbloom

    Intermediate U.S. International Tax Update: Foreign Currency Transactions and Translation

    No.2

    pp. 32-43

    Meadou Kim

    U.S. Corporation and Partnership Investment in Real Estate and Securities of Asian and EU Countries

    No.2

    pp. 44-71

    Daniel K.C. Cheung

    Reform of Hong Kong's Interest Deduction Rules

    No.2

    pp. 72-95

    Patricia Ann Metzer

    Tax Considerations For Licensors, Licensees, and Other Parties to Intellectual Property Transactions

    No.3

    pp. 1-31

    Ted D. Englebrecht, Joseph Johnston, Steven C. Colburn

    Impact of Recent Cases On the Significant Business Presence Criterion for the Code Section 936 Possessions Credit

    No.3

    pp. 32-44

    Ralph J. Sierra Jr.

    Puerto Rico and the Anti-Inversion Challenge

    No.3

    pp. 45-63

    Christopher J. Faiferlick, Timothy Reichert, Brian Andreoli, Robert E. Ackerman, Paul Chmiel, Lee Odden

    Using Real Options To Transfer Price Research-Based Intangibles

    No.3

    pp. 64-72

    Michael S. Schadewald

    States Test Limits Of Attributional Nexus In a Global Economy

    No.3

    pp. 73-82

    Richard J. Hunter Jr., Robert E. Shapiro, Leo V. Ryan

    Taxes, Development, and Economic Transition: An Update on Polish Taxation

    No.4

    pp. 1-21

    Susan C. Borkowski

    Global Trading of Financial Instruments and Transfer Pricing: A Brief History and Exploratory Study

    No.4

    pp. 22-42

    Bjarne Florentsen, Michael Moller, Niels Christian Nielsen

    Reimbursement of VAT (RVAT) on Written-Off Receivables

    No.4

    pp. 43-58

    Paul Jensen, Pam Spikes

    Offshore Credit Card Records: Invasion by the IRS

    No.4

    pp. 59-65

    Brian E. Andreoli, Edward Dembitz

    Withholding Tax Recordkeeping: Penalized for Withholding the Correct Amount

    No.4

    pp. 66-74

    International Tax Journal, 2004, Vol.30

    Author

    Title

    number

    Page to Page

    Paul Jensen

    VAT Levied on Digital Sales Within EU

    No.1

    pp. 1-5

    Atsushi Oishi

    Japanese Taxation of Stock Options Issued by Foreign Companies

    No.1

    pp. 6-18

    Raymond F. Wacker

    US Taxation of International Dividends Under JGTRRA

    No.1

    pp. 19-34

    Phillip A. Beutel, Bryan Ray

    Grasping the Value of Intangible Assets

    No.1

    pp. 35-45

    James G. S. Yang, Robert Zheshi

    Problems Implementing the VAT in China

    No.1

    pp. 46-64

    Z. Jun Lin

    Evaluating the VAT in China

    No.1

    pp. 65-81

    R.J. Ruble

    The Characterization of Credit Derivatives - Has the IRS Told Us but We've Not Been Listening?

    No.2

    pp. 1-9

    Bolivia S.W. Cheung, Alice P.L. Chui

    A Comparison of the International Monetary Fund and the People's Republic of China VAT Policies

    No.2

    pp. 10-16

    Sven C. Bremer, Gerhard Engler

    Tightening of the German Transfer Pricing Documentation Requirements

    No.2

    pp. 17-30

    Giuseppe Marino, Andrea Ballanchin

    The Italian Corporate Tax Reform: U.S. Outbound Update

    No.2

    pp. 31-45

    Ernst and Young s worldwide organization

    Transfer Pricing 2003 Global Survey: Practices, Perceptions, and Trends in 22 Countries Plus Tax Authority Approaches in 44 Countries

    No.3

    pp. 1-86

    Donald T. Williamson

    Electronic Agencies as Permanent Establishments Under U.S. Income Tax Treaties

    No.3

    pp. 87-96

    Robert Feinschreiber, Margaret Kent

    Capturing DISC's Export Promotion Expense Benefits

    No.3

    pp. 97-110

    Christopher J. Faiferlick, Timothy Reichert, Brian Andreoli, Robert E. Ackerman, Paul Chmiel, Lee Odden

    Using Real Options to Transfer Price Research-Based Intangibles

    No.3

    pp. 111-120

    Robert P. Rothman, David M. Hryck

    Pre-Sale Check-the-Box Election Avoids Subpart F Income on Sale of Stock

    No.4

    pp. 1-9

    Michael G. Mishik

    Tax-Free Incorporation of a Foreign Business Enterprise: Considerations Under Section 367 of the Internal Revenue Code (or, "Monty Python and the Outbound Transfer")

    No.4

    pp. 10-72

    Robert Feinschreiber, Margaret Kent

    Obtaining DISC Benefits from Engineering and Architectural Services

    No.4

    pp. 73-81

    Leonard J. Lauricella

    Foreign Withholding Tax and the 15 Percent Rate on Dividends

    No.4

    pp. 82-92

    International Tax Journal, 2005, Vol.31

    Author

    Title

    number

    Page to Page

    Pilar Molina Gomez-Arnau

    Spanish Tax on Stock and Stock Options in the Capital of a Non-Spanish Company When Awarded to an Employee

    No.1

    pp. 5-10

    Grant Richardson

    An Exploratory Cross-Cultural Study of Tax Fairness Perceptions and Tax Compliance Behavior in Australia and Hong Kong

    No.1

    pp. 11-24

    Z. Jun Lin, Liyan Wang, Xianqian Liu

    Tax Preferences and Initial Public Offerings Packaging by the Listed Companies in China

    No.1

    pp. 25-42

    Poh Eng Hin

    Pronatalist Tax Expenditures in Singapore: Quantifying the Subsidies and the Disparity Between Actual and Expected Subsidies

    No.1

    pp. 43-65

    Cole Phillip Corbin

    The Role of Indirect Taxes in Valuing Business

    No.2

    pp. 5-14

    David Elkins

    Taxing Fringe Benefits: The Israeli Experience

    No.2

    pp. 15-20

    Robert Feinschreiber, Margaret Kent

    What You'll Need To Know About the DISC's Working Capital

    No.2

    pp. 21-24

    Michael G. Mishik

    Tax-Free Incorporation of a Foreign Business Enterprise, Part Deux: The "Killer Rabbit" of Code Sec. 367(d)

    No.2

    pp. 25-78

    Denis Kleinfeld, Agatha Jeffers, James G.S. Yang

    Compliance Implications of the 2004 Tax Reform on Offshore Financial Services

    No.3

    pp. 5-16

    Susan C. Borkowski

    Turnover in Transfer Pricing Management: Revolving Door or Opportunity for Expertise

    No.3

    pp. 17-30

    Clinton Alley, Simon James

    The Use of Financial Reporting Standards-Based Accounting for the Preparation of Tax Returns

    No.3

    pp. 31-48

    Jian Li

    Transfer Pricing and Double Taxation: A Review and Comparison of the New Zealand, Australia and the OECD Transfer Pricing Rules and Guidelines

    No.3

    pp. 49-56

    Charles R. Goulding

    Global Tax Department Best Practices

    No.3

    pp. 57-59

    Wagdy M. Abdallah, Nadeem M. Firoz, Ikechi Ekeledo

    Performance Evaluation of Foreign Subsidiary Managers Using Intra Company Pricing

    No.4

    pp. 5-12

    Gary Fleischman, Paul Herz

    Russian Businessperson Perceptions of Federation Business Taxation Transparency and Equity

    No.4

    pp. 13-20

    Charles R. Goulding

    Sarbanes-Oxley Acquisition Tax Due Diligence- A New Tool for Analyzing Public Company Targets

    No.4

    pp. 21-22

    Richard J. Hunter Jr., Robert E. Shapiro, Leo V. Ryan

    A Comprehensive and Contextual Review of Polish Taxation in 2005

    No.4

    pp. 23-36

    Daniel Hoi Ki Ho, Peter Tze Yiu Lau

    An Exploratory Study of Transfer Pricing Practices by Multinationals with International Affiliates

    No.4

    pp. 37-40

    Robert Feinschreiber, Margaret Kent

    Maximizing DISC Deferral Through "Income Purification"

    No.4

    pp. 41-54

    International Tax Journal, 2006, Vol.32

    Author

    Title

    number

    Page to Page

    Robert Feinschreiber, Margaret Kent

    Capturing DISC's Export Promotion Expense Benefits

    No.1

    pp. 5-12

    Charles R. Goulding

    Way to Go Mexico! Results Above the Norm - Plus Tax Reform

    No.1

    pp. 17-18

    Tan How Teck

    Assessing the Impact of Singapore's Move to the One-Tier Corporate Tax System on Shareholders

    No.1

    pp. 19-28

    Grant Richardson

    The Impact of Tax Fairness Dimensions on Tax Compliance Behavior in an Asian Jurisdiction: The Case of Hong Kong

    No.1

    pp. 29-42

    Robert Feinschreiber, Margaret Kent

    Obtaining DISC Benefits from Engineering and Architectural Services

    No.1

    pp. 13-16

    Wagdy M. Abdallah, Athar Murtuza

    Transfer Pricing Strategies of Intangible Assets, E-Commerce and International Taxation of Multinationals

    No.2

    pp. 5-16

    Paul Jensen, Patricia Mounc, Pam Spikes

    Harbor Maintenance Tax Update: Closing the Books?

    No.2

    pp. 17-20

    Michael S. Schadewald

    State Restrictions on Deductions for Interest Expenses Paid to Related Foreign Persons

    No.2

    pp. 21-28

    Bill Butcher, Larry Kreiser, Hans Sprohge, Julsuchada Sirisom

    Tax Support for Solar Power: The View from Down Under

    No.2

    pp. 29-30

    Daniel Ho, Brossa Wong

    An Exploratory Study of Personal Tax Ethics in Hong Kong

    No.2

    pp. 31-43

    Roberto Schatan

    Taxation and Business Restructuring: Mexico's Experience

    No.3

    pp. 5-8

    James M. Hill

    The Proposed Services Regulations Modernize U.S. Transfer Pricing Rules Pertaining to Intercompany Service Charges

    No.3

    pp. 9-22

    Pablo Mendoza Garcia

    Business Activities Through a Trust

    No.3

    pp. 25-26

    Patricia W. Martin, Jon Schimmer

    Coming to America: The Ugly Head of the "Throwback Tax" - The Nonresident Alien Cum Resident as Beneficiary of Accumulated Income

    No.3

    pp. 27-36

    Mauricio Bravo Fortoul

    Complex Mexican Tax Considerations of Real Estate

    No.3

    pp. 37-38

    Jorge Eduardo Correa Cervera

    Mexican Real Estate Investment Trusts

    No.3

    pp. 39-44

    Edgar Klee Mudespacher

    Mexican Informational Reporting of International Transactions

    No.3

    pp. 45-48

    Luis Santos Theriot

    Overview of Mexico's Tax System Regarding U.S. Business and Commercial Activities in Mexico

    No.3

    pp. 49-56

    Mauricio Bravo Fortoul

    International Planning and Recent Reforms of Anti-deferral Legislation in Mexico

    No.3

    pp. 57-60

    Susan C. Borkowski

    Transfer Pricing Turnover Revisited: An Analysis of Pending and Resolved Litigation

    No.4

    pp. 5-12

    Ewen McCann, Bill Butcher

    The Market-Based Boundary between Capital Account and Revenue Account Transactions

    No.4

    pp. 13-20

    Jian Li

    Transfer Pricing Audits in Australia, China and New Zealand: A Developed VS. Developing Countries Perspective

    No.4

    pp. 21-28

    Agatha E. Jeffers, James G. S. Yang, Denis Kleinfeld, Carl Linder

    New Requirements for Tax Incentives in U.S. Possessions

    No.4

    pp. 29-37

    International Tax Journal, 2007, Vol.33

    Author

    Title

    number

    Page to Page

    Howard J. Levine, Michael J. Miller

    Anti-Deferral and Anti-Tax Avoidance: Proposed Regulations "Clarifying" the Technical Taxpayer Rule Don't Pass the Giggle Test

    No.1

    pp. 5-8

    James A. Riedy

    Foreign Tax Credits: Proposed Code Sec. 987 Regulations-Impact on Code Sec. 902 Earnings and Profits Pool

    No.1

    pp. 9-12

    Edward C. Osterberg Jr.

    International Partnerships, Joint Ventures and Hybrids: The New Regulations Under Code Sec. 987: Application to Partnerships

    No.1

    pp. 13-16

    James P. Fuller, Barton W. S. Bassett

    International Tax Controversies: Coordinating IRS Appeals Proceedings and Assistance from the U.S. Competent Authority - Traps for the Unwary

    No.1

    pp. 17-20

    Richard E. Andersen

    Technology and Telecommunications: The (Un?)Happy Outsourcer: Challenging Regime, Developments Underscore Ongoing Tax Reform Imperative for the Indian Market

    No.1

    pp. 21-22

    Mark A. Oates, James M. O'Brien

    Transfer Pricing: Common Liars, Damned Liars and Expert Liars - Experts, Junk Science and Transfer Pricing

    No.1

    pp. 23-28

    Nicholas J. DeNovio

    Temporary Regulations Under Code Sec. 482 on Controlled Services Transactions

    No.1

    pp. 29-40

    Stephanie A. Robinson, Monica L. Zubler

    Proposed Code Sec. 959 and Code Sec. 961 Regulations Update and Clarify Rules Relating to Exclusion of Previously Taxed Earnings and Profits and Related Basis Adjustments

    No.1

    pp. 41-54

    Peter A. Glicklich, Candice M. Turner

    Anti-Deferral and Anti-Tax Avoidance: Notice 2007-13 Dramatically Limits the "Substantial Assistance" Trap Under Subpart F

    No.2

    pp. 5-8

    L. G. Harter, Jeffrey Maddrey

    Financing International Operations: Code Sec. 987-Let's Fix the 1991 Proposed Regulations

    No.2

    pp. 9-16

    James M. Obrien, Mark A. Oates

    Transfer Pricing: Puerto Rico Transfer Pricing Emerges ... Again ... As an Emerging Issue

    No.2

    pp. 17-32

    Peter H. M. Flipsen

    The Netherlands: Inter-Company Financing of External Acquisitions Under Dutch Anti-Base Erosion Rules

    No.2

    pp. 33-34

    William H. Morris

    European Tax Policy: Thin Cap

    No.2

    pp. 35-36

    Martin J. Collins, Katherine C. Stenander, Caroline H. Ngo

    A Fresh Start for a Troubled QBU

    No.2

    pp. 37-68

    Peter A. Glicklich, Jennifer MacDonald

    Anti-Deferral and Anti-Tax Avoidance: Check-the-Box Regulations Survive Challenge in Littriello

    No.4

    pp. 5-8

    Patrick Jackman, Philip Tretiak

    Cross-Border Business Combinations: Tax-Efficient "Repatriation" of Cash Accumulated in Foreign Target Corporations

    No.4

    pp. 9-12

    L. G. Harter

    Financing International Operations: Cross-Border Hybrid Financings - The IRS s Evolving Approach

    No.4

    pp. 13-18

    Richard E. Andersen

    Technology and Telecommunications: The Final Frontiers: Revised Space, Ocean and Communications Income Regulations Solve Many Problems, Leave Others Untouched

    No.4

    pp. 19-22

    Irwin Halpern

    Dual Consolidated Losses: Final Dual Consolidated Loss Regulations

    No.4

    pp. 23-28

    John Hickson

    Ireland: EU Subsidiary Group Loss Relief

    No.4

    pp. 29-30

    Tan How Teck, Simon Poh

    The New Singapore-Malaysia Tax Treaty

    No.4

    pp. 31-44

    Michael J. Miller

    Anti-Deferral and Anti-Tax Avoidance: When Derivative Benefits and Zero Withholding on Dividends Collide: Are Any Treaty Benefits Available?

    No.5

    pp. 5-10

    Edward C. Osterberg Jr.

    International Partnerships, Joint Ventures and Hybrids: U.S. Tax Considerations in Acquiring Canadian Income Trusts

    No.5

    pp. 15-20

    James G. S. Yang, Shifei Chung, Beixin Lin

    New Tax Rules on Foreign Tax Credit and Foreign Housing Cost Exclusion

    No.5

    pp. 31-38

    Thomas M. Zollo, Jahn Kvalseth, Douglas Zuvich, Amy Tao

    Chinese Procurement Under the New Enterprise Income Tax Law

    No.5

    pp. 39-58

    Agnes W. Y. Lo, Raymond M. K. Wong

    Tax Compliance and Audit Adjustment- An Investigation of the Transfer Pricing Methodologies

    No.5

    pp. 59-70

    Douglas L. McHoney, J. Michael Cornett

    Applying Recent Code Section 165(g) (3) Guidance in an International Context

    No.6

    pp. 5-12

    Samuel Y.S. Chan, John W.S. Lee

    Tax Incentives in Hong Kong for Offshore Funds and Investment Schemes

    No.6

    pp. 13-20

    James M. Hill

    Temporary Services Regulations Adopt New Methods for Charging Routine, Intercompany Administrative Services at Cost

    No.6

    pp. 21-26

    Mario Barrera-Vazquez

    Mexico's Flat Tax: Answer to the Country's Prayers?

    No.6

    pp. 27-28

    Mauricio Bravo

    Mexican Fiscal Update 2007: Relevant Topics of the 2007 Mexican Tax Reform

    No.6

    pp. 29-30

    Phillip L. Jelsma

    Who Makes the Tax Law? Observations from Swallows Holding

    No.6

    pp. 31-36

    Jorge Eduardo Correa Cervera

    A Mexican Flat Tax?

    No.6

    pp. 37-40

    International Tax Journal, 2008, Vol.34

    Author

    Title

    number

    Page to Page

    Lowell D. Yoder

    Short-Term CFC Loans May Avoid Code Sec. 956

    No.1

    pp. 3-4

    Peter Glicklich, Abraham Leitner, Jennifer MacDonald

    Anti-Deferral and Anti-Tax Avoidance: U.S.-Canada Protocol Contains Novel Hybrid Entity Provisions

    No.1

    pp. 5-8

    Irwin Halpern, Chris Trump

    Dual Consolidated Losses: 2007 Final Regulations: New Basis Adjustment Rules

    No.1

    pp. 9-14

    James P. Fuller, Barton W. S. Bassett

    International Tax Controversies: The United States Introduces Mandatory Arbitration for Resolving Certain Treaty Disputes

    No.1

    pp. 15-18

    Mark A. Oates, James M. O'Brien

    Transfer Pricing: Useless Lives

    No.1

    pp. 19-20

    James A. Riedy

    Foreign Tax Credits: IRS Updates Code Sec. 905(c) Regulations

    No.1

    pp. 21-22

    Peter Flipsen, Jacoline Gortzak

    The Netherlands: New Legislation on Dutch General and Limited Partnerships

    No.1

    pp. 23-26

    J. Scott Wilkie

    Canada: The Shifting Sands of Cross-Border Business Organization

    No.1

    pp. 27-30

    Robert F. van Brederode

    Third-Party Risks and Liabilities in Case of VAT Fraud in the EU

    No.1

    pp. 31-38

    Nicholas J. DeNovio, Justin D. Stalls

    The New Canadian Protocol

    No.1

    pp. 39-44

    Stella Cho

    The Mainland of China and the Hong Kong SAR Double Taxation Arrangement - An Overview and Implications for Tax Planning

    No.1

    pp. 45-55

    Edward C. Osterberg, Jr.

    International Partnerships, Joint Ventures and Hybrids: The Canadian Protocol and Limited Liability Companies

    No.2

    pp. 5-8

    Richard E. Andersen

    Technology and Telecommunications: Consolidation in the Global Positioning and Navigation Industry Illustrates Tax Issues and Opportunities in Cross-Border Acquisitions

    No.2

    pp. 9-12

    James M. O'Brien, Mark A. Oates

    Transfer Pricing: Covering Your Backside in a Foreign Transfer Pricing Audit

    No.2

    pp. 13-22

    J. Michael Cornett

    Outbound Asset Transfers: Tax-Free Repatriation Transactions Under Attack Again

    No.2

    pp. 23-26

    Bruno Gouthiere

    France: Anti-Abuse Legislation, Artifi cial Arrangements and EU Law

    No.2

    pp. 27-28

    Nadine Wiedermann-Ondrej

    Tax Treatment of Revenue-Based Payments

    No.2

    pp. 29-44

    Martin J. Collins

    Final Dual Consolidated Loss Regulations: The Dawning of the Separate Unit Combination Rule and Selected Other Items

    No.2

    pp. 45-52

    Marc J. Gerson, Rocco V. Femia

    Rangel Bill Proposes Sweeping Changes to Taxation of U.S.-Based Multinationals

    No.2

    pp. 53-58

    Michael J. Miller

    Anti-Deferral and Anti-Tax Avoidance: IRS Addresses Disposition of PFIC Shares by a Foreign Trust with U.S. Beneficiaries

    No.3

    pp. 5-12

    L. G. "Chip" Harter, Rebecca E. Lee

    Financing International Operations: A Brave New World - The Application of Code Sec. 267(a)(3)(B) to Expenses Accrued by Controlled Foreign Corporations

    No.3

    pp. 13-22

    James A. Riedy

    Foreign Tax Credits: Code Sec. 904 - Allocating Foreign Income Tax to Separate Categories of Income

    No.3

    pp. 23-26

    Irwin Halpern, Chris Trump

    Dual Consolidated Losses: DCL Effective Date Provisions: Opportunities and Traps

    No.3

    pp. 27-30

    John Kennedy, David B. McGinty, John McNally

    International Tax Issues: Cash Pooling: Tax-Efficient Implementation of Global Cash Management Strategies

    No.3

    pp. 31-34

    John Hickson

    Ireland: 2008 Finance Act Changes

    No.3

    pp. 35-36

    Hal Hicks, David J. Sotos

    The Empire Strikes Back (Again)- Killer Bs, Deadly Ds and Code Sec. 367 As the Death Star Against Repatriation Rebels

    No.3

    pp. 37-58

    Peter A. Glicklich, Candice M. Turner

    Anti-Deferral and Anti-Tax Avoidance: Sovereign Wealth Funds at a Disadvantage Compared to U.S. Tax-Exempts

    No.4

    pp. 5-10

    Patrick Jackman, Philip Tretiak

    Cross-Border Business Combinations: Is the "Cash D" the New "Killer B"?

    No.4

    pp. 11-14

    James P. Fuller, Adam S. Halpern, Timothy J. Fitzgibbon

    International Tax Controversies: Swallows Holding: IRS "Interpretive" Regulations Entitled to Chevron Deference; Tax Court Reversed

    No.4

    pp. 15-18

    Peter H. M. Flipsen

    The Netherlands: Recent Developments in the Netherlands Interest Deduction Rules

    No.4

    pp. 19-20

    Toshio Miyatake

    Japanese Transfer Pricing Taxation

    No.4

    pp. 21-24

    Hale E. Sheppard

    When Bygones Aren't Bygones: Exploring Tax Solutions for U.S. Persons with Undeclared Canadian Retirement Plans and Accounts

    No.4

    pp. 25-32

    Jurjan Wouda Kuipers, Vanesa Hernandez Guerrero

    Fiscal State Aid - The European Commission on a Mission

    No.4

    pp. 33-42

    Daniel Hoi Ki Ho

    Multinational Transfer Pricing: Evidence in the United Kingdom

    No.4

    pp. 43-48

    Riedy, James A.

    Foreign Tax Credits: The Evolving Technical Taxpayer and Voluntary Payment Rules

    No.5

    pp. 5-6

    James P. Fuller, Adam S. Halpern, Timothy J. Fitzgibbon, Larissa B. Neumann

    International Tax Controversies: And You Thought the Branch Rule Was Complicated Before: The Impact of the Proposed Contract Manufacturing Regulations

    No.5

    pp. 7-16

    Joseph Calianno, Michael Cornett

    Outbound Asset Transfers: Code Sec. 367(a) Transfers by Partnerships to Foreign Corporations: Who Is the Transferor?

    No.5

    pp. 17-22

    Bruno Gouthiere

    France: The OECD Releases the 2008 Update to the Model Tax Convention

    No.5

    pp. 23-24

    Bashar H. Malkawi

    The Case of Income Tax Evasion in Jordan: Symptoms and Solutions

    No.5

    pp. 25-32

    Philip F. Postlewaite, Stephanie R. Hoffer, Matthew T. Kemp

    The Adaptation of U.S. Tax Treaties to Changing Business Forms-A Case Study of Hybrid Entities

    No.5

    pp. 33-52

    Irwin Halpern, Chris Trump

    Dual Consolidated Losses: AM 2008-007: Separate Unit Combination and the Exceptions to Foreign Use

    No.6

    pp. 5-12

    Sam K. Kaywood,jr.

    The New Proposed Contract Manufacturing Regulations Under Subpart F

    No.6

    pp. 13-28

    James G.S. Yang

    Foreign Tax Credit Concerning Low-Tax Dividends and Foreign Earned Income and Housing Exclusions

    No.6

    pp. 29-38

    Daniel H.K. Ho, Peter T.Y. Lau

    Foreign Direct Investment Location Decisions: Evidence from China

    No.6

    pp. 39-46

    Gabriel Ortiz G., Fernando Lorenzo S.

    Is the Constitutional Contribution Capacity Principle Violated by the Anti-Deferral Rules in Mexico? A Recent Case of the Supreme Court

    No.6

    pp. 47-50

    Karen jacobs, Maria Martinez

    Creditability of the Mexican - ''lmpuesto Empresarial a Tasa Unica''

    No.6

    pp. 51-58

    Roberto Schatan

    Cross-Border Migration of Intangibles: Some Tax Policy Considerations

    No.6

    pp. 59-60

    Alejandro Santoyo, Oscar Lopez velarde

    Mexican Anti-Avoidance Rule for Income Tax

    No.6

    pp. 61-66

    Steven Toscher, Michel R. Stein

    FBAR EnforcementFive Years Later

    No.6

    pp. 67-92

    International Tax Journal, 2009, Vol.35

    Author

    Title

    number

    Page to Page

    Robert H. Dilworth

    Tax Reform: International Tax Issues and Some Proposals

    No.1

    pp. 5-112

    Michael J. Miller

    Anti-Deferral and Anti-Tax Avoidance: The New FBAR Is Here!

    No.2

    pp. 5-8

    james A. Riedy

    Foreign Tax Credits: Foreign Tax Credits and Domestic Source Earnings and Profits

    No.2

    pp. 9-12

    Edward C. Osterberg, Jr.

    International Partnerships, Joint Ventures and Hybrids: The New Regulations Under Code Sec. 1446

    No.2

    pp. 13-18

    james P. Fuller, Adam S. Halpern, Timothy J. Fitzgibbon

    International Tax Controversies: Proposed Regulations Under Code Sec. 367(a)(5): Elective Exception to Corporate-Level Gain Recognition in Outbound Asset Reorganizations

    No.2

    pp. 19-24

    Marc J. Gerson, Rocco V. Femia, Ramya L. Sivasubramanian

    Iegislative Developments: Subpart F: A Changing Legislative Landscape

    No.2

    pp. 25-32

    John Hickson

    Ireland: Finance (No. 2) Act, 2008

    No.2

    pp. 33-34

    Douglas L. McHaney, Curt Rodebush

    The Active Foreign Business Income Test for 80/20 Corporations

    No.2

    pp. 47-52

    Stephen Ng

    Offshore Hedge Fund Investment Vehicle

    No.2

    pp. 53-61

    L. G. "Chip" Harter

    Code Sec. 988 and the Nonrecognition Provisions- Part 1: Transfers of Foreign Currency Loans Receivable

    No.2

    pp. 35-46

    James M. O'Brien, Mark A. Oates

    Transfer Pricing: Caught Between a Rock and a Hard Place? Code Sec. 965(b)(3) Disallowances in Transfer Pricing Audits

    No.3

    pp. 5-12

    John Kennedy, Andy Christiansen

    International Tax Issues: Covering All Your Bases: The Impact of New Proposed and Temporary Guidance on Repatriation Planning and Basis in CFCs

    No.3

    pp. 13-18

    J. Scott Wilkie

    Canada: International Tax Planning

    No.3

    pp. 19-24

    Hal Hicks, David Sotos

    If You Build It (or Contract to Build It) They Will Come: Final and Temporary Regulations Under Code Sec. 954(d) Address the Manufacturing Exception and Branch Rules

    No.3

    pp. 25-64

    Z. Jun Lin

    Value-Added Tax in China and Its Reform

    No.3

    pp. 65-74

    William R. Pomierski, David S. Lee

    New Nonqualified Deferred Compensation Rules Extend to U.S. Employees of Certain Foreign Corporations

    No.3

    pp. 75-82

    Alexander M. G. Gelardi

    The Expatriation Rules of the Heroes Earnings Assistance and Relief Tax Act of 2008

    No.3

    pp. 83-89

    James P. Fuller, Adam S. Halpern

    International Tax Controversies: Some Further Thoughts on the International Tax Implications of the Proposed Stock Basis Regulations: Code Sec. 304 Transactions

    No.4

    pp. 5-10

    Mark A. Oates, James M. O'Brien

    Transfer Pricing: The Arm s-Length Standard: Why It Matters

    No.4

    pp. 11-18

    Joseph M. Calianno, J. Michael Cornett

    Outbound Asset Transfers: No Gross Receipts - No Problem: IRS Permits Code Sec. 165(g)(3) Worthless Stock Loss for Foreign Subsidiary

    No.4

    pp. 19-22

    L. G. "Chip" Harter, Rebecca E. Lee

    Code Sec. 988 and the Nonrecognition Provisions-Part II: Assumptions of Foreign Currency Denominated Liabilities

    No.4

    pp. 23-34

    Leyla Ates, Allison Christians

    Special Report: Tax Treaty Process and Interpretation in Turkey

    No.4

    pp. 35-42

    Raghav Sharma

    Taxation of Nonresident Cricketers in India: Beyond the 22 Yards of Indian Premier League

    No.4

    pp. 43-48