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21 Intertax 1 (1993)

handle is hein.kluwer/intrtax0021 and id is 1 raw text is: intertax Editorial 2 Tax Progression and Tax Justice Helmut Becker Articles 4 The Financing and Taxation of Corporations - A Comparing Analysis for the EC-Member Countries Germany, France and Great-Britain Dr. Otto Jacobs and Ch. Spengel 16 Harmonisation of Corporation Tax in the EC; the Views of a Multinational M. Tabaksblat 20 The Residence of the Employer in the '183-Day Clause' (Article 15 of the OECD's Model Double Taxation Convention) Luis Eduardo 29 Salient Features of India's Tax Treaties Har Govind Monthly Features 45 EC Tax Scene Otmar Thommes 46 US Tax Scene Eli H. Fink 52 World Tax Scene Michael J. Andrew