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36 Intertax 1 (2008)

handle is hein.kluwer/intrtax0036 and id is 1 raw text is: I N T E R T Articles 2 Corporate Tax and the European Commission Paulus Merks 14 Substance-over-Form Doctrine in Russian Tax Law: Recent Developments Andrey Afonosiev 18 Applying CFC Rules to 'Affiliates': Critical Elements for Consideration Gianfronco Peracin and Alberto De Luca 23 Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA)) Stephan Schnorberger 25 Arm's Length Principle, Exit Tax and Commensurate with Income Standard: Some Practical Thoughts on the New German Transfer Pricing Rules 2008 Stephan Schnorberger 29 Double Tax Relief: Disparity or Harmful Restriction? Peter Hordijk Monthly Features 38 US Tax Scene Phil Morrison & Mark Wanek Volume 36 JANUARY 2008 A X