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37 Intertax 1 (2009)

handle is hein.kluwer/intrtax0037 and id is 1 raw text is: I 2 Intertax Initiates Publication of Optional Double Blind Peer-Reviewed Articles Prof Dr.Ano Paula Dourado and Prof Dr Pasquale Pistone Peer-Reviewed Articles Before articles have been accepted for publication in Intertox' peer-reviewed section, they have been subject to double-blind peer review; that is, two academic reviewers who shall remain anonymous to the author and to each other and neither of whom are from the same country as the author have evaluated the article's academic merit. Only articles confirmed by the reviewers to show the highest standards of scholarship are accepted for publication in this section 4 Taxation of Cross-Border Hybrid Finance: A Legal Analysis Eva Eberhartinger and Martin Six Articles 19 CCCTB: Some Observations on Consolidation from a Dutch Perspective Paul H.M. Simonis 40 Action against Capital Funds the Danish Rules on CFC Taxation and Thin Capitalization are Inadequate Thomas Renfeldt 51 The Role of the Italian Tax Police ('Guardia Di Finanza') in Cross-Border Audits and Cross-Border Requests for Tax Assistance Comandante Scuola PT Gen.D. Saverio Capolupo 56 Australasian and South East Asian Venture Capital Tax Expenditure Programs Stephen Brkoczy and Peter Edmundson 74 Windfall Profits Tax on Oil and Gas: US and Latin American Approach Alvaro R. Villegas Aldozoso Monthly Features 81 EC Tax Scene Hans van den Hurk & Gerben Weening 83 US Tax Scene Carlo Hosson, Poolo Ippoliti, Thomas Fuller & Mark Wanek Volume 37 JANUARY 2009 CONTENTS Editorial