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Issue 11

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Volume 49, Issue 11 (p. 866-966)
Intertax
Nov 2021

Editorial: Environmental Tax: International Tax Coordination & Global Environmental Challenges (p. 866)

Ana Paula Dourado, Alice Pirlot, Edoardo Traversa

Value-Added Tax (VAT) and Sustainability in the European Union: A Radical Proposal Design Issues, Legal Aspects, and Policy Alternatives (p. 871)

Edoardo Traversa, Benoît Timmermans

Attracting Multinational Tech-Companies Through Environmental Tax Incentives (p. 885)

Yvette Lind

Policy Note: Highlights of the United Nations Handbook on Carbon Taxation (p. 897)

Tatiana Falcao

Critical Review of the ATAD Implementation: Foreword: The Implementation of the ATAD in the EU: The Same but not the Same (p. 915)

Irma Johanna Mosquera Valderrama

Implementation Of The ATAD: ATAD Implementation in the Netherlands (p. 917)

J.J.A.M. Korving, C. Wisman

Implementation Of The ATAD: The Implementation of ATAD by the UK (p. 938)

Stephen Daly

Case Law Note: Is Nn A/S (C-28/17) A Potential Trendsetter? (p. 948)

Jesper Johansson

Tax In History: Italy’S 1970s Tax Reform And Its Waning Legacy (p. 956)

Dario Stevanato

Literature Review: The Dynamic of Taxation: Essays in Honour of Judith Freedman, Glen Loutzenhiser & Rita De La Feria (editors), Hart Publishing, 2020 (p. 965)

Doron Narotzki

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Sample content

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

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

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

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

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

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

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

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

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

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

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

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

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