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26 Intertax 1 (1998)

handle is hein.kluwer/intrtax0026 and id is 1 raw text is: International Tax Review

Editorial

2        Tax Reform: the Parts and the Whole
Barry Bracewell-Milnes
Articles
4        Personal and Economic Allegiance under the Personal Income Tax and the
Corporate Tax in Spain
Professor Dr. Tulio Rosembuj
23       Distribution and Manufacturing in Russia: Tax Considerations
Alexander Chmelev
31       New Belgian Tax Measures Confirmed by Law of 13 June 1997
Brigitte Boone and Philippe Coosenans
38       International Double Taxation Resulting from Differences in Entity
Characterization: A Dutch Perspective
Frank Engelen
Book Review
44       'Droit Fiscal. L'Imp6t des Soci6t6s'
Professor Luc Hinnekens
Monthly Features
45       EC Tax Scene
Otmar Thdmmes
Gerd Scholten
47       China Tax Scene
Carol Gow

Volume 26       JANUARY 1998