Table of Contents

Preface. Tax competition: What (if anything) to do about it?; H.J. Ault. Problems of categorising income for tax treaty purposes; J.F.A. Jones. Arm's length -- How long?; H. Hamaekers. The principle of statute-based taxation in Japan: Trends in scholars' opinions and case law; H. Kaneko. The abolition of joint taxation: The Swedish experience; G. Lindencrona. The history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport; G. Maisto. Harmful tax competition and the future of financial centres in the European Union; J. Malherbe. Taxation of cross-border interest flows: Japanese responses; Y. Masui. Has the European Court of Justice any interest in tax expenditure?; N. Mattsson. The impact of trade agreements on tax systems; P.R. McDaniel. A brief look at the early history of the unintegrated corporate and individual income taxes in the USA; J.K. McNulty. Source rule in Japanese taxation: Some experience of intangible assets; T. Murai. More on the definition of `source' in the German-Swedish tax treaty; L. Muten. International coordination of tax treaty interpretation and application; K. van Raad. The Norwegian Supreme Court and its `365-day' rule; A.A. Skaar. International tax aspects of Swedish reorganisations; B. Wiman. Index.