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32 Intertax 1 (2004)

handle is hein.kluwer/intrtax0032 and id is 1 raw text is: International Tax Review Articles 2 German Fiscal Unity 2003 Otto F Kerssenbrock 17 The Principle of Statute-Based Taxation in Japan: Trends of Scholars' Opinion and Case Law Hiroshi Kaneko 27 Controlled Foreign Corporation Rules - A Proposal for the Caribbean Debbie-Ann Gordon 43 Will Belgium's New Closely Held PRIVAK/PRICAF Meet Expectations? Brent Springael 49 New Recommendations for Taxing Trusts in Israel Alon Kaplan, jimmy Chotoveli, Leon Harris 51 Dutch Dividend Withholding Tax in Corporate Cross-Border Scenarios, Dividend Stripping and Abuse-of-Law (Part II, Final) Paulus Merks Monthly Features 61 EC Tax Scene Otmar Thommes, Gerben Weening 63 US Tax Scene Greg Ossi, Alan Shapiro and Steven Wrappe Volume 32 JANUARY 2004