International and Comparative Taxation

International and Comparative Taxation

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Prof. 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. The following articles are included.Inspired by the US Treasury, where in 1935 the arma#39;s length principle was explicidy included as a basic principle in ... the arma#39;s length principle existed and that the report aimed to promote its common application by Member countries in orderanbsp;...

Title:International and Comparative Taxation
Author:Klaus Vogel, Paul Kirchhof
Publisher:Kluwer Law International - 2002


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