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28 Intertax 1 (2000)

handle is hein.kluwer/intrtax0028 and id is 1 raw text is: International Tax Review

Editorial

2        A Tax on Virtue
Barry Bracewell-Milnes
Articles
3        New Income Tax Treaty between the United States and Italy
Carlo Maria Poolello and Edward Barret
25       Deduction for Dividends for Non-residents with a Permanent
Establishment in Spain
Carlos M. Lopez Espodafor
30       The New Business Tax System for Australia
Tony Ferrers
35       Luxembourg: The International Pension Scheme Act
Robert Hoffmann and Tom Schram
Monthly Features
51       EC Tax Scene
Klaus Eicker
52       US Tax Scene
John Beattie and Eric Overman
55       China Tax Scene
Carol Gaw

Volume 28       JANUARY 20001