Paul Kirchhof & Moris Lehner 
International and Comparative Taxation 
Essays in Honour of Klaus Vogel

Prof. 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 Staaten und Steuern (States and Taxes) with C.F. Muller 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.Hugh J. Ault Tax Competition: What (If Anything) to Do About It?John F Avery Jones Problems of Categorising Income for Tax Treaty Purposes Hubert Hamaekers Arm’s Length – How Long?Hiroshi Kaneko The Principle of Statute-Based Taxation in Japan: Trends in Scholars’ Opinions and Case Law Gustaf Lindencrona The Abolition of Joint Taxation: The Swedish Experience Guglielmo Maisto The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport Jacques Malherbe Harmful Tax Competition and the Future of Financial Centres in the European Union Yoshihiro Masui Taxation of Cross-Border Interest Flows: Japanese Responses Nils Mattsson Has the European Court of Justice Any Interest in Tax Expenditure?Paul R. Mc Daniel The Impact of Trade Agreements on Tax Systems John K. Mc Nulty A Brief Look at the Early History of the Unintegrated Corporate and Individual Income Taxes in the USATadashi Murai Source Rule in Japanese Yaxation: Some Experience of Intangible Assets Leif Mutn More on the Definition of ‘Source’ in the German-Swedish Tax Treaty Kees van Raad International Coordination of Tax Treaty Interpretation and Application Arvid Aage Skaar The Norwegian Supreme Court and its ‘365-day’ Rule Bertil Wiman International Tax Aspects of Swedish Reorganisations