Título de la Revista: ANNUAL REPORT - INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION
Año........................:2001
Número..................:6
Volumen................: 0
INSTRUCCIONES PARA PEDIR COPIA DE UN ARTICULO
DIRECTORY FOR 2002
Board of Management IBFD Foundation................................................................. 7
Board of Trustees ..................................................................................................... 7
Advisory Council...................................................................................................... 8
IBFD Foundation...................................................................................................... 9
- Research and Development Department............................................................ 9
- Research and Information Department .............................................................. 10
- Government Consultancy Department............................................................... 11
- International Tax Academy................................................................................ 12
IBFD Representative Office, Washington D.C. ...........................................„„„„,... 12
IBFD Publications BV.............................................................................................. 13
IBFD Publications USA, Inc. ................................................................................... 14
ABBREVIATIONS......................................................................................... 15
OFFICIAL OPENING OF NEW OFFICE ON 26 OCTOBER 2001 ............... 17
PART I: IBFD'S ORGANIZATION, SERVICES AND PUBLICATIONS
1. Summary of events and activities in 2001 ............................,..,....,.,..,.„.„.., 31
2. The IBFD in general..................................................................................... 33
3. Research and information services............................................................... 34
4. Government Consultancy Department....................................„„„„„„,.„„„, 35
5. International Tax Academy.......................................................................... 37
6. Library and Information Centre ................................................................... 39
7. Publications .................................................................................................. 40
8. Academic Council.........................................:.............................................. 42
9. European Association of Tax Law Professors .........................................,... 44
PART II: SURVEY OF RECENT TRENDS AND DEVELOPMENTS IN TAXATION
1. Commentary ................................................................................................. 45
2. Multilateral developments............................................................................ 46
3. Africa............................................................................................................ 61
4. Asia, Australia and the Pacific ..................................................................... 74
S. Central Asia and the Caucasus..................................................................... 96
6. Europe .......................................................................................................... 99
7. Latin America and the Caribbean ................................................................ 146
8 Middle East .................................................................................................. 165
9. North America...........................:.................................................................. 172
10. Tax treaties and social security agreements ................................................. 180
Table - Treaty developments ....................................................................... 182
PART III: CATALOGUE OF PUBLICATIONS 2002....................................... 194
PARA ENVIAR PETICION: 