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25 Intertax 1 (1997)

handle is hein.kluwer/intrtax0025 and id is 1 raw text is: International Tax Review Editorial 2 Hybrid Bilateral Advance Pricing Agreements: Toshiaki Katsushima The Trend for the Future? Articles 3 The German View of the Prevention and Settlement of International Disputes on Tax Law Professor Berndt R. Runge 7 Later Commentaries of the OECD Committee on Fiscal Affairs, Not to Affect the Interpretation of Previously Concluded Tax Treaties Professor Michael Long 9 The Tax Treatment of Engineering in International Large-Project Contracting Karl Sonntag 12 New Regulations for Participative Loans in Spain: Corporate and Taxation Aspects Juan Albds 18 Tax Evasion, Economic Reforms and Corruption in India Dr. Anil Kumar join Documents 23 Taxation in the European Union: Report on the Development of Tax Systems Monthly Features 31 EC Tax Scene Gerd Scholten Otmor Th6mmes 34 World Tax Scene Paul Hickey Volume 25 JANUARY 1997