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Issue 8/9

Volume 49, Issue 8/9 (p. 602-605)
Intertax
Aug 2021

Editorial: The Week Of The 10 May 2021: A Week Of State Aid, Transfer Pricing And Tax Rulings (p. 602)

Philip Baker

Guest Editorial: Cjeu Vat Case Law In 2020: Evergreens, Revivals And New Trends (p. 606)

Karoline Spies

The OECD as the Future International Tax Organization: An Inevitable Course of Events? (p. 614)

Aleksandra Tychmanska

The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States (p. 636)

Louise Fjord Kjærsgaard

Digitalization of International Tax Dispute Resolution: Reflection in Light of the Covid-19 Pandemic (p. 656)

Qiang Cai, Spyridon E. Malamis

The Qualification of Technical Services in Brazilian Double Tax Treaties and the Possible Impacts of the Adoption of Article 12B, UN Model Convention (p. 674)

Leonardo Thomaz Pignatari

Balancing Tax Transparency and Tax Certainty: Reporting Obligations for Unilateral Safe Harbours Under DAC 6 (p. 691)

Gabriela Capristano Cardoso

Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative (p. 702)

Florian Holle, Madeleine Kockrow, Arne Schnitger

Current Trends in Counteracting Thin (Insufficient) Capitalization in the Russian Legal System (p. 713)

Imeda A. Tsindeliani, Olga I. Lyutova, Karina T. Anisina, Elena V. Migacheva, Lyudmila Lesina

Taxation in Democratic Czechoslovakia and the Independent Czech Republic (p. 725)

Michal Radvan

Stanley Surrey, the 1981 US Model, and the Single Tax Principle (p. 729)

Reuven Avi-Yonah, Gianluca Mazzoni

Literature Review: R. Holzinger, Die Ergebnisabgrenzung Bei Verbundenen Unternehmen Und Betriebsstätten Post Beps, Linde Verlag, 2020 (p. 740)

Mario Riedl

Literature Review: Iris Schomäcker, Constitutional Tax Law and Legislative Leeway: A Comparative Study Between Germany and the United States, Mohr Siebeck, 2020 (p. 743)

Thomas Sendke

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Editorial: Chatgpt For Writing And Teaching About Tax (PDF)

Guest Editorial: The First US Tax Treaty and Its Influence (PDF)

Towards a Standing Committee Pursuant to Article 10 of the E... (PDF)

Editorial: A UN Dawn For The International Tax Regime (PDF)

Editorial: Action 6. Hitting the Wrong Target (PDF)

Editorial: The Meaning of «Is»: Reflections on Nestle (PDF)

Guest Editorial: Why Should EU Countries Support a UN Framew... (PDF)

Guest Editorial: The Future of Taxation in Europe (PDF)

Editorial: Time for Rethinking: The ATAD Experiment and the ... (PDF)

Editorial: United Nations,International Tax Justice and Mutu... (PDF)

Guest Editorial: International Tax Cooperation at the United... (PDF)

Debate: Facilitating Entry by Facilitating Exit: New Paths i... (PDF)

Editorial: Legitimacy and validity of tax law in an internat... (PDF)

Guest Editorial: The Fiscal Future of the European Union (PDF)

Editorial: A Fast-Track Instrument to Update Developing Coun... (PDF)

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Volume 49, Issue 8/9 (p. 602-605)IntertaxAug 2021