Título de la Revista: TAX NOTES INTERNATIONAL
Año........................:2003
Número..................:11
Volumen................: 32
INSTRUCCIONES PARA PEDIR COPIA DE UN ARTICULO
Worldwide Tax Overview (by Cathy Phillips)........................... 957
This Week's Top News
Irish Budget Opens Door to New Corporate Activities (by Kevin McLoughlin) ................ 959
Dutch Court Rules on Proper Calculation Method for Foreign Branch Income (by Michaela Vrouwenvelder and Esther Scholten) ......................... 960
U.K. Prebudget Report Focuses on Business Tax Policy Reforms (by Eileen O'Grady and Chuck Gnaedinger) .......................... 961
Brazilian Service Tax Changes Clear Senate, But Challenges Await (by David Roberto R. Soares da Silva).................................. 964
Indian Court Holds Ex-Pat's Off-Period Income Is Taxable in India (by Sanjay Sanghvi) ............ 965
Country Digest 965 - 986
Tax Treaty Update ..................... 987
Viewpoints
Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, and Related-Party Debt (by H. David Rosenbloom) ..................... 989
Featured Perspectives
European Officials Consider Importance of Coordinating EU Company Tax Policies (by Joann Weiner) .......................... 1001
How Much Trouble Are Offshore Trusts, Anyway? (by Lee A. Sheppard) ........................ 1007
Practitioners' Corner
A New Wrinkle in Using Canadian Cross-Border Income Trusts (by Jack Bernstein and Barbara J. Worndl) ......................... 1009
Are All Things Royal in Royalties? A Comparison Between Two Treaties (by Zion Levi) ............ 1015
Calculation Method May Reduce Burden of Brazil's New COFINS Tax (by David R. Roberto Soares da Silva) ........... 1019
Special Reports
A Walk Through the Proposed U.S. Nonfunctional Currency Contingent Payment Debt Regulations (by Dirk J.J. Suringa) ....................... 1021
International Taxation Developments In Finland (by Taina Tuohino) ................. 1035
Tax Calendar.... . ..................... 1043
Index to this Issue .................... 1048
PARA ENVIAR PETICION: 