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\u003cp\u003eProf. Dr. Dr. h.c. Klaus Vogel turned 70 on 9 December 2000. For his students, colleagues and friends all around the world this event provided the opportunity to honour him, as a teacher and academic but also a researcher and leader, with a Festschrift. This Festschrift, with over 65 contributions in German and in English, appeared under the title \u003ci\u003eStaaten und Steuern\u003c/i\u003e (\u003ci\u003eStates and Taxes\u003c/i\u003e) with C.F. Müller Verlag in Heidelberg. With the permission of the German publisher, in the current volume the 16 English language contributions are published separately by Kluwer Law International.\u003c/p\u003e\n\u003cp\u003e\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eHugh J. Ault\u003c/i\u003e Tax Competition: What (If Anything) to Do About It?\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eJohn F Avery Jones\u003c/i\u003e Problems of Categorising Income for Tax Treaty Purposes\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eHubert Hamaekers\u003c/i\u003e Arm's Length - How Long?\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eHiroshi Kaneko\u003c/i\u003e The Principle of Statute-Based Taxation in Japan: Trends in Scholars' Opinions and Case Law\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eGustaf Lindencrona\u003c/i\u003e The Abolition of Joint Taxation: The Swedish Experience\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eGuglielmo Maisto\u003c/i\u003e The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eJacques Malherbe\u003c/i\u003e Harmful Tax Competition and the Future of Financial Centres in the European Union\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eYoshihiro Masui\u003c/i\u003e Taxation of Cross-Border Interest Flows: Japanese Responses\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eNils Mattsson\u003c/i\u003e Has the European Court of Justice Any Interest in Tax Expenditure?\u003c/p\u003e\n\u003cp\u003e\u003ci\u003ePaul R. McDaniel\u003c/i\u003e The Impact of Trade Agreements on Tax Systems\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eJohn K. McNulty\u003c/i\u003e A Brief Look at the Early History of the Unintegrated Corporate and Individual Income Taxes in the USA\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eTadashi Murai\u003c/i\u003e Source Rule in Japanese Yaxation: Some Experience of Intangible Assets\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eLeif Mutén\u003c/i\u003e More on the Definition of 'Source' in the German-Swedish Tax Treaty\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eKees van Raad\u003c/i\u003e International Coordination of Tax Treaty Interpretation and Application\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eArvid Aage Skaar\u003c/i\u003e The Norwegian Supreme Court and its '365-day' Rule\u003c/p\u003e\n\u003cp\u003e\u003ci\u003eBertil Wiman\u003c/i\u003e International Tax Aspects of Swedish Reorganisations\u003c/p\u003e |
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