International and comparative taxation: essays in honour of Klaus Vogel
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Kluwer Law International
2002
|
| Schriftenreihe: | Series on international taxation
26 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | "This ed. contains the 16 English language contributions made to the original Festschrift": "Staaten und Steuern", Heidelberg 2000 |
| Beschreibung: | 264 S. |
| ISBN: | 9041198415 |
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| 245 | 1 | 0 | |a International and comparative taxation |b essays in honour of Klaus Vogel |c the orig. comprehensive German ed. was ed. by: Paul Kirchhof ... The current Engl. ed. is ed. by: Kees van Raad |
| 264 | 1 | |a London |b Kluwer Law International |c 2002 | |
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| 490 | 1 | |a Series on international taxation |v 26 | |
| 500 | |a "This ed. contains the 16 English language contributions made to the original Festschrift": "Staaten und Steuern", Heidelberg 2000 | ||
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Datensatz im Suchindex
| _version_ | 1804135208283275264 |
|---|---|
| adam_text | Table
of
Contents
Prefaces
vii
List of Contributors
xvii
TAX COMPETITION: WHAT (IF ANYTHING) TO DO ABOUT IT?
Hugh
J
.
Ault
Introduction and Background
1
Indentifying Harmful Tax Competition
2
Institutional Structure
4
Defensive Measures
5
Tax Havens and Non-Member Countries
6
Tax Havens
6
Preferential Regimes in Non-Member Countries
6
An Assessment and a Look Ahead
7
PROBLEMS OF CATEGORISING INCOME FOR TAX TREATY
PURPOSES
John
R
Aver
y
Jones
Introduction
9
Categorising Income for Treaty Purposes
10
Defined Expressions
10
Reference to Internal Law
12
Ordinary Meaning
13
The Capital Gains Article
14
Capital Gains which are Categorised as Income by Internal Law
16
Land
16
Employment Income
16
Dividends
21
Interest
22
Miscellaneous Income
23
Conclusion
26
IX
TABLE
OF
CONTENTS
ARM S LENGTH
-
HOW LONG?
Hubert Hamaekers
Introduction
29
The Origin of the Arm s Length Principle
34
Justification for and Comments on the Arm s Length Principle
38
Problems with the Application of Transfer Pricing Rules
40
Solutions to the Transfer Pricing Problem?
46
Within the Ambit of the Arm s Length Principle
46
Do Away with the Best Method Rule
46
Profit Split
47
Regional Tax Systems: European Company Tax
47
Alternative Methods of Profit Allocation
48
Formulatory Apportionment Methods
48
European Home State Taxation
50
Summary and Conclusions
51
THE PRINCIPLE OF STATUTE-BASED TAXATION IN
JAPAN
-
TRENDS IN SCHOLARS OPINION AND CASE LAW
Hiroshi Kaneko
Introduction
53
Trends in the Pre-War Times
53
Trends in the Post-War Period
55
Principle of Reservation to Statutes
57
General Observation
57
Musical Intruments Case
58
Bonus for Executive-Employees Case
59
Registration Tax Refund Case
62
Principle of Preciseness
64
General Observation
64
Local Health Insurance Tax Case
66
Principle of Non-Retroactivity
69
General Observation
69
Okinawa Commodity Tax Case
70
Special Land-Holding Tax Case
71
Periodic Tax Cases
72
Final Remarks
73
THE ABOLITION OF JOINT TAXATION
-
THE SWEDISH
EXPERIENCE
Gustaf
Linden crona
The Equity Problem
76
The Abolition of Joint Taxation in Sweden
77
TABLE
OF
CONTENTS
The Tax Position of Children
78
Tax Avoidance through Family Transaction
78
The Importance of the
1990
Tax Reform
80
The Abolition of Joint Taxation in Sweden
-
An Evaluation
80
THE HISTORY OF ARTICLE
8
OF THE
OECD
MODEL TREATY
ON TAXATION OF SHIPPING AND AIR TRANSPORT
Guglielmo Maisto
Introduction
83
The Unilateral Tax Relief for Foreign Shipping Companies
Immediately after World War I
83
The Limited Role of Tax Treaties until
1928 86
The Work Undertaken by the Financial Committee of the
League of Nations in the Period
1920
through
1928:
From the
1923
Report on Double Taxation to the
Three
1928
Draft Model Conventions to Avoid
Double Taxation on Income
90
The
1923
Report by the Experts on Double Taxation
90
The
1925
Resolution of the Technical Experts
92
The
1927
Draft Bilateral Convention of the Committee of
Technical Experts
95
The
1931
Draft Plurilateral Convention, the
1933
Draft
Convention for the Allocation of Business Income between
States for the Purposes of Taxation and the
1935
Revision of
the Draft Convention for the Allocation of Business Income
between States for the Purposes of Taxation
100
The
1943
and
1946
Mexico and London Model Conventions
105
The
1959
OEEC Draft Report
109
HARMFUL TAX COMPETITION AND THE FUTURE OF
FINANCIAL CENTRES IN THE EUROPEAN UNION
Jacques
Malherbe
The EC Code of Conduct
111
The
OECD
Report on Harmful Tax Competition
112
Tax Competition in General
114
Assessment of Special Tax Regimes in Europe for
Financing Activities
115
Ring-fencing
116
Absence of Economic Activity
117
Deviation from International Principles of Taxation
117
Lack of Transparency
118
Artificial Definition of the Tax Base
(OECD)
119
xi
TABLE
OF
CONTENTS
Counteracting Measures
119
State Aid
120
Dutch Finance Companies
121
Irish Financial Services Companies
121
Conclusion
122
TAXATION OF CROSS-BORDER INTEREST FLOWS: JAPANESE
RESPONSES
Yoshihiro
Masut
Introduction
123
Capturing the Income of Japanese Residents
123
The Significance of Interest Income
123
Reliance on Withholding
124
Lack of Taxpayer Identification Number
125
Capturing Cross-Border Interest Flows
126
Exempting the Income of Non-Residents
128
The Interest Withholding Rule and Its Critics
128
Losing Nexus in a Global Evironment
129
The Need to Compete
130
Preventing Abuse
131
Conclusion
132
HAS THE EUROPEAN COURT OF JUSTICE ANY INTEREST
IN TAX EXPENDITURES?
Nih
Mattsson
Introduction
135
The Present Provisions State Aid in the Treaty
137
Case-law
138
Can Tax Rules be a Kind of Aid?
139
Is the Purported Aim of Revising an Imbalance in a National
System of Social Contributions Acceptable?
141
Does an Exemption from Tax Liability Granted to a
Public Enterprise Fall under the Scope of
Article
87
of the Treaty?
142
Is a Tax Credit State Aid when the Effect could have been
Achieved by other Measures that According to the
Member State may have been Permitted?
143
Where is the Difference between General Fiscal Policy and
Specific Measures in the Tax Area? Does a Gradual
Change of Tax Rules Result in State Aid until a
New General System has been Achieved?
145
Conclusion
149
Xli
TABLE
OF
CONTENTS
THE IMPACT
OF TRADE AGREEMENTS ON TAX SYSTEMS
Paul R. McDaniel
Introduction
151
Normative Free Trade Policy and Normative Tax Policy
152
Trade Policy
152
Tax Policy
153
The World Trade Organization
154
The European Union
157
Conclusion
161
A BRIEF LOOK AT THE EARLY HISTORY OF THE UNINTEGRATED
CORPORATE AND INDIVIDUAL INCOME TAXES IN THE USA
John K. McNulty
Introduction
163
History and Evolution of the Federal Income Taxation of
Corporate Source Income in the US
165
Civil War Taxes
165
1894
General Income Tax
166
1909
Corporation Excise Tax
167
1913
General Income Taxes
169
The Undistributed Profits Tax on
1936 -
New and Lasting
Directions for the Corporate Income Tax,
1936-1939 172
Steps in the Direction of Dividend Relief-
1954-1963 174
Subchapter-S
174
Subpart-F and P.F.I.C. Legislation
175
A Brief Overview of the Twentieth Century US Legislative
History
177
Conclusion
177
SOURCE RULE IN JAPANESE TAXATION
-
SOME EXPERIENCE
OF INTANGIBLE ASSETS
Tadashi
Murai
Three Views Concerning Royalty Taxation
179
Paragraph
3,
Article
14
of the Tax Convention between
Japan and the United States of America
181
Theoretical Reasoning for Taxation in
Country of Residence
182
Reasoning for Taxation in Source Country
183
Advance Ruling of
1965,
Reply from the Commissioner of the
National Tax Administration Agency
184
Income Tax Law: Paragraph
7,
Article
161;
Corporate Tax Law: Article
138 185
Xlii
TABLE
OF
CONTENTS
Japan-US Tax Convention, Paragraph
3,
Article
6 186
May
13, 1985
Decision of Tokyo District Court
187
October
27, 1992
Tokyo District Court Judgement: Royalties are
out of Court Settlement
190
Interpretation of the Contract is what is Important
192
Philosophy of Dual Gain: Divided Calculation is Possible
193
Vacuum Zone or Double Taxation
195
Conclusion
196
MORE ON THE DEFINITION OF SOURCE
IN THE
GERMAN-SWEDISH TAX TREATY
Leif
Muten
The Issue
200
Preliminary Comments
202
Possible Reasons for the Provision
205
Corresponding other German Treaty Provisions
208
A Tentative Interpretation and a Final Comment
215
INTERNATIONAL COORDINATION OF TAX TREATY
INTERPRETATION AND APPLICATION
Kees
van
Raad
Introduction
217
Divergent Tax Treaty Interpretation and Application
217
Tax Treaty Interpretation by Taxpayers, Tax Authorities,
Courts and Competent Authorities
218
A Proposal: The Creation of an Advisory Body of Independent
Tax Treaty Experts
219
Three Categories of Problems that arise in Tax Treaty
Interpretation and Application
220
In General
220
Selected Instances of Unclear Distributive Treaty Rules
220
Overlapping Scopes of Distributive Treaty Provisions
220
Attribution of Income
221
Analogous Application of Distributive Treaty Rules
221
Precise Meaning of a Treaty Notion
222
Removing the Confusion
222
Instances of Undefined Treaty Terms
223
Instances of Divergence in Personal Attribution of the
Income
224
Establishing a Supranational Body to Develop International Case
Law on Tax Treaty Issues
225
Introduction
225
XIV
TABLE
OF
CONTENTS
Lessons to be Learned from the Success of the EC Arbitration
Convention
226
Parties that should be Permitted to Request an Opinion on a
Tax Treaty Issue
226
Panel Members
227
Constitutional or Statutory Issues
228
Procedural Issues
228
Publication of Opinions Issued
228
Sponsoring International Organization
229
Summary and Conclusion
230
THE NORWEGIAN SUPREME COURT AND
ITS
ЗбБ-ОАУ
RULE
Arvid
Aage Skaar
Introduction
231
Allocation of Expenses to Temporary Permanent Establishments
(Offshore PE)
231
The 30-day Rule
232
The Plain Vanilla Structure
232
The Tax Haven Variation
232
The Issues
233
What shall be the Denominator?
233
Only Allocation of Costs Incurred by the
Taxpayer (Head Office)?
234
Nature of Idle Days
234
Functional Connection or Coincidence in Time?
234
Geographical Coincidence?
235
Starting Point in Tax-Treaty Law
235
Casuistry
-
Courts and Assessment Boards
236
Several Cases
—
Ambiguous Solutions
236
The Uncle John Case
236
Factual Circumstances
237
The Arm s-length Principle under the Supreme Court s
Reasoning in Uncle John
237
The Safe Regalia Case
238
Factual Circumstances in Safe Regalia
238
The PE Definition in the Tax Treaty
239
Comparison of Uncle John and Safe Regalia
239
The BJ Services Case
-
The Play-off
240
Introduction
240
Factual Background
240
The Position of the Fiscal Authorities
242
xv
TABLE
OF
CONTENTS
Norwegian and Total Active Days
242
The Court s Opinion
243
The Heerema Case
244
The Pipelaying Case
245
Conclusions
246
A Matter of Mathematics
246
Poor Market Conditions
—
No Adjustments
247
Seasonal Constraints
-
Possible Adjustment
247
Repair and Maintenance
-
Added to Active Days
247
Waiting on Weather
—
Added to Active Days
247
Technical Breakdown
—
Added to Active Days
247
Closing Remark: Inconsistency by the Supreme Court
247
INTERNATIONAL TAX ASPECTS OF SWEDISH
REORGANISATIONS
Bertil
Wiman
Introduction
249
Tax Rules on Reorganisations in General
251
Transfers below Market Price
252
Intra-group Sale of Assets
257
Exchange of Shares
258
Mergers, Divisions and Transfer of Assets
260
Concluding Remarks
263
xvi
|
| adam_txt |
Table
of
Contents
Prefaces
vii
List of Contributors
xvii
TAX COMPETITION: WHAT (IF ANYTHING) TO DO ABOUT IT?
Hugh
J
.
Ault
Introduction and Background
1
Indentifying "Harmful" Tax Competition
2
Institutional Structure
4
Defensive Measures
5
Tax Havens and Non-Member Countries
6
Tax Havens
6
Preferential Regimes in Non-Member Countries
6
An Assessment and a Look Ahead
7
PROBLEMS OF CATEGORISING INCOME FOR TAX TREATY
PURPOSES
John
R
Aver
y
Jones
Introduction
9
Categorising Income for Treaty Purposes
10
Defined Expressions
10
Reference to Internal Law
12
Ordinary Meaning
13
The Capital Gains Article
14
Capital Gains which are Categorised as Income by Internal Law
16
Land
16
Employment Income
16
Dividends
21
Interest
22
Miscellaneous Income
23
Conclusion
26
IX
TABLE
OF
CONTENTS
ARM'S LENGTH
-
HOW LONG?
Hubert Hamaekers
Introduction
29
The Origin of the Arm's Length Principle
34
Justification for and Comments on the Arm's Length Principle
38
Problems with the Application of Transfer Pricing Rules
40
Solutions to the Transfer Pricing Problem?
46
Within the Ambit of the Arm's Length Principle
46
Do Away with the Best Method Rule
46
Profit Split
47
Regional Tax Systems: European Company Tax
47
Alternative Methods of Profit Allocation
48
Formulatory Apportionment Methods
48
European Home State Taxation
50
Summary and Conclusions
51
THE PRINCIPLE OF STATUTE-BASED TAXATION IN
JAPAN
-
TRENDS IN SCHOLARS' OPINION AND CASE LAW
Hiroshi Kaneko
Introduction
53
Trends in the Pre-War Times
53
Trends in the Post-War Period
55
Principle of Reservation to Statutes
57
General Observation
57
Musical Intruments Case
58
Bonus for Executive-Employees Case
59
Registration Tax Refund Case
62
Principle of Preciseness
64
General Observation
64
Local Health Insurance Tax Case
66
Principle of Non-Retroactivity
69
General Observation
69
Okinawa Commodity Tax Case
70
Special Land-Holding Tax Case
71
Periodic Tax Cases
72
Final Remarks
73
THE ABOLITION OF JOINT TAXATION
-
THE SWEDISH
EXPERIENCE
Gustaf
Linden crona
The Equity Problem
76
The Abolition of Joint Taxation in Sweden
77
TABLE
OF
CONTENTS
The Tax Position of Children
78
Tax Avoidance through Family Transaction
78
The Importance of the
1990
Tax Reform
80
The Abolition of Joint Taxation in Sweden
-
An Evaluation
80
THE HISTORY OF ARTICLE
8
OF THE
OECD
MODEL TREATY
ON TAXATION OF SHIPPING AND AIR TRANSPORT
Guglielmo Maisto
Introduction
83
The Unilateral Tax Relief for Foreign Shipping Companies
Immediately after World War I
83
The Limited Role of Tax Treaties until
1928 86
The Work Undertaken by the Financial Committee of the
League of Nations in the Period
1920
through
1928:
From the
1923
Report on Double Taxation to the
Three
1928
Draft Model Conventions to Avoid
Double Taxation on Income
90
The
1923
Report by the Experts on Double Taxation
90
The
1925
Resolution of the Technical Experts
92
The
1927
Draft Bilateral Convention of the Committee of
Technical Experts
95
The
1931
Draft Plurilateral Convention, the
1933
Draft
Convention for the Allocation of Business Income between
States for the Purposes of Taxation and the
1935
Revision of
the Draft Convention for the Allocation of Business Income
between States for the Purposes of Taxation
100
The
1943
and
1946
Mexico and London Model Conventions
105
The
1959
OEEC Draft Report
109
HARMFUL TAX COMPETITION AND THE FUTURE OF
FINANCIAL CENTRES IN THE EUROPEAN UNION
Jacques
Malherbe
The EC Code of Conduct
111
The
OECD
Report on Harmful Tax Competition
112
Tax Competition in General
114
Assessment of Special Tax Regimes in Europe for
Financing Activities
115
Ring-fencing
116
Absence of Economic Activity
117
Deviation from International Principles of Taxation
117
Lack of Transparency
118
Artificial Definition of the Tax Base
(OECD)
119
xi
TABLE
OF
CONTENTS
Counteracting Measures
119
State Aid
120
Dutch Finance Companies
121
Irish Financial Services Companies
121
Conclusion
122
TAXATION OF CROSS-BORDER INTEREST FLOWS: JAPANESE
RESPONSES
Yoshihiro
Masut
Introduction
123
Capturing the Income of Japanese Residents
123
The Significance of Interest Income
123
Reliance on Withholding
124
Lack of Taxpayer Identification Number
125
Capturing Cross-Border Interest Flows
126
Exempting the Income of Non-Residents
128
The Interest Withholding Rule and Its Critics
128
Losing Nexus in a Global Evironment
129
The Need to Compete
130
Preventing Abuse
131
Conclusion
132
HAS THE EUROPEAN COURT OF JUSTICE ANY INTEREST
IN TAX EXPENDITURES?
Nih
Mattsson
Introduction
135
The Present Provisions State Aid in the Treaty
137
Case-law
138
Can Tax Rules be a Kind of Aid?
139
Is the Purported Aim of Revising an Imbalance in a National
System of Social Contributions Acceptable?
141
Does an Exemption from Tax Liability Granted to a
Public Enterprise Fall under the Scope of
Article
87
of the Treaty?
142
Is a Tax Credit State Aid when the Effect could have been
Achieved by other Measures that According to the
Member State may have been Permitted?
143
Where is the Difference between General Fiscal Policy and
Specific Measures in the Tax Area? Does a Gradual
Change of Tax Rules Result in State Aid until a
New General System has been Achieved?
145
Conclusion
149
Xli
TABLE
OF
CONTENTS
THE IMPACT
OF TRADE AGREEMENTS ON TAX SYSTEMS
Paul R. McDaniel
Introduction
151
Normative Free Trade Policy and Normative Tax Policy
152
Trade Policy
152
Tax Policy
153
The World Trade Organization
154
The European Union
157
Conclusion
161
A BRIEF LOOK AT THE EARLY HISTORY OF THE UNINTEGRATED
CORPORATE AND INDIVIDUAL INCOME TAXES IN THE USA
John K. McNulty
Introduction
163
History and Evolution of the Federal Income Taxation of
Corporate Source Income in the US
165
Civil War Taxes
165
1894
General Income Tax
166
1909
Corporation "Excise Tax"
167
1913
General Income Taxes
169
The Undistributed Profits Tax on
1936 -
New and Lasting
Directions for the Corporate Income Tax,
1936-1939 172
Steps in the Direction of Dividend Relief-
1954-1963 174
Subchapter-S
174
Subpart-F and P.F.I.C. Legislation
175
A Brief Overview of the Twentieth Century US Legislative
History
177
Conclusion
177
SOURCE RULE IN JAPANESE TAXATION
-
SOME EXPERIENCE
OF INTANGIBLE ASSETS
Tadashi
Murai
Three Views Concerning Royalty Taxation
179
Paragraph
3,
Article
14
of the Tax Convention between
Japan and the United States of America
181
Theoretical Reasoning for Taxation in
Country of Residence
182
Reasoning for Taxation in Source Country
183
Advance Ruling of
1965,
Reply from the Commissioner of the
National Tax Administration Agency
184
Income Tax Law: Paragraph
7,
Article
161;
Corporate Tax Law: Article
138 185
Xlii
TABLE
OF
CONTENTS
Japan-US Tax Convention, Paragraph
3,
Article
6 186
May
13, 1985
Decision of Tokyo District Court
187
October
27, 1992
Tokyo District Court Judgement: Royalties are
out of Court Settlement
190
Interpretation of the Contract is what is Important
192
Philosophy of Dual Gain: Divided Calculation is Possible
193
Vacuum Zone or Double Taxation
195
Conclusion
196
MORE ON THE DEFINITION OF "SOURCE
"
IN THE
GERMAN-SWEDISH TAX TREATY
Leif
Muten
The Issue
200
Preliminary Comments
202
Possible Reasons for the Provision
205
Corresponding other German Treaty Provisions
208
A Tentative Interpretation and a Final Comment
215
INTERNATIONAL COORDINATION OF TAX TREATY
INTERPRETATION AND APPLICATION
Kees
van
Raad
Introduction
217
Divergent Tax Treaty Interpretation and Application
217
Tax Treaty Interpretation by Taxpayers, Tax Authorities,
Courts and Competent Authorities
218
A Proposal: The Creation of an Advisory Body of Independent
Tax Treaty Experts
219
Three Categories of Problems that arise in Tax Treaty
Interpretation and Application
220
In General
220
Selected Instances of Unclear Distributive Treaty Rules
220
Overlapping Scopes of Distributive Treaty Provisions
220
Attribution of Income
221
Analogous Application of Distributive Treaty Rules
221
Precise Meaning of a Treaty Notion
222
Removing the Confusion
222
Instances of Undefined Treaty Terms
223
Instances of Divergence in Personal Attribution of the
Income
224
Establishing a Supranational Body to Develop International Case
Law on Tax Treaty Issues
225
Introduction
225
XIV
TABLE
OF
CONTENTS
Lessons to be Learned from the Success of the EC Arbitration
Convention
226
Parties that should be Permitted to Request an Opinion on a
Tax Treaty Issue
226
Panel Members
227
Constitutional or Statutory Issues
228
Procedural Issues
228
Publication of Opinions Issued
228
Sponsoring International Organization
229
Summary and Conclusion
230
THE NORWEGIAN SUPREME COURT AND
ITS
"ЗбБ-ОАУ
RULE"
Arvid
Aage Skaar
Introduction
231
Allocation of Expenses to Temporary Permanent Establishments
(Offshore PE)
231
The 30-day Rule
232
The Plain Vanilla Structure
232
The Tax Haven Variation
232
The Issues
233
What shall be the Denominator?
233
Only Allocation of Costs Incurred by the
Taxpayer (Head Office)?
234
Nature of Idle Days
234
Functional Connection or Coincidence in Time?
234
Geographical Coincidence?
235
Starting Point in Tax-Treaty Law
235
Casuistry
-
Courts and Assessment Boards
236
Several Cases
—
Ambiguous Solutions
236
The Uncle John Case
236
Factual Circumstances
237
The Arm's-length Principle under the Supreme Court's
Reasoning in Uncle John
237
The Safe Regalia Case
238
Factual Circumstances in Safe Regalia
238
The PE Definition in the Tax Treaty
239
Comparison of Uncle John and Safe Regalia
239
The BJ Services Case
-
The Play-off
240
Introduction
240
Factual Background
240
The Position of the Fiscal Authorities
242
xv
TABLE
OF
CONTENTS
Norwegian and Total Active Days
242
The Court's Opinion
243
The Heerema Case
244
The Pipelaying Case
245
Conclusions
246
A Matter of Mathematics
246
Poor Market Conditions
—
No Adjustments
247
Seasonal Constraints
-
Possible Adjustment
247
Repair and Maintenance
-
Added to Active Days
247
Waiting on Weather
—
Added to Active Days
247
Technical Breakdown
—
Added to Active Days
247
Closing Remark: Inconsistency by the Supreme Court
247
INTERNATIONAL TAX ASPECTS OF SWEDISH
REORGANISATIONS
Bertil
Wiman
Introduction
249
Tax Rules on Reorganisations in General
251
Transfers below Market Price
252
Intra-group Sale of Assets
257
Exchange of Shares
258
Mergers, Divisions and Transfer of Assets
260
Concluding Remarks
263
xvi |
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| spelling | International and comparative taxation essays in honour of Klaus Vogel the orig. comprehensive German ed. was ed. by: Paul Kirchhof ... The current Engl. ed. is ed. by: Kees van Raad London Kluwer Law International 2002 264 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 26 "This ed. contains the 16 English language contributions made to the original Festschrift": "Staaten und Steuern", Heidelberg 2000 Staatsrecht (DE-588)4056666-3 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4016928-5 Festschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Steuerrecht (DE-588)4116614-0 s 1\p DE-604 Staatsrecht (DE-588)4056666-3 s 2\p DE-604 Vogel, Klaus 1930-2007 (DE-588)122676939 hnr Raad, Cornelis van 1946- Sonstige (DE-588)124285082 oth Series on international taxation 26 (DE-604)BV000014030 26 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014700986&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
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| title | International and comparative taxation essays in honour of Klaus Vogel |
| title_auth | International and comparative taxation essays in honour of Klaus Vogel |
| title_exact_search | International and comparative taxation essays in honour of Klaus Vogel |
| title_exact_search_txtP | International and comparative taxation essays in honour of Klaus Vogel |
| title_full | International and comparative taxation essays in honour of Klaus Vogel the orig. comprehensive German ed. was ed. by: Paul Kirchhof ... The current Engl. ed. is ed. by: Kees van Raad |
| title_fullStr | International and comparative taxation essays in honour of Klaus Vogel the orig. comprehensive German ed. was ed. by: Paul Kirchhof ... The current Engl. ed. is ed. by: Kees van Raad |
| title_full_unstemmed | International and comparative taxation essays in honour of Klaus Vogel the orig. comprehensive German ed. was ed. by: Paul Kirchhof ... The current Engl. ed. is ed. by: Kees van Raad |
| title_short | International and comparative taxation |
| title_sort | international and comparative taxation essays in honour of klaus vogel |
| title_sub | essays in honour of Klaus Vogel |
| topic | Staatsrecht (DE-588)4056666-3 gnd Steuerrecht (DE-588)4116614-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Staatsrecht Steuerrecht Internationales Steuerrecht Aufsatzsammlung Festschrift |
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