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Periodical

Taxation of Implicit Royalties in Italy.

Authors : Greggi, Marco¹

Source: Intertax, International Tax Review. Oct2018, Vol. 46 Issue 10, p799-804. 6p.

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The Failed Representative Office in France: A View from Germany.

Authors : Andresen, Ulf¹

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p709-715. 7p.

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Periodical

Jonathan. Schwarz, Schwarz on Tax Treaties, 5th Edition, Wolters Kluwer, Kluwer Law International, 2018.

Authors : van de Vijver, Anne¹

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p234-238. 5p.

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Periodical

Equalization Taxes and the EU's 'Digital Services Tax'.

Authors : Kofler, Georg¹ ; Sinnig, Julia²

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p176-200. 25p.

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Taxing Where Value Is Created: What's 'User Involvement' Got to Do with It?

Authors : Becker, Johannes¹ ; Englisch, Joachim²

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p161-171. 11p.

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Qualification of the Digital Services Tax Under Tax Treaties.

Authors : Hohenwarter, Daniela¹ ; Kofler, Georg² ; Mayr, Gunter³

Source: Intertax, International Tax Review. Feb2019, Vol. 47 Issue 2, p140-147. 8p.

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Dutch Fiscal Unity Regime under EU-Fire, Will the Regime Survive?

Authors : Bekkers, Lex ; Hofman, Arthur W.¹

Source: Intertax, International Tax Review. Jan2019, Vol. 47 Issue 1, p113-120. 8p.

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Periodical

Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination.

Authors : Parada, Leopoldo¹

Source: Intertax, International Tax Review. Jan2019, Vol. 47 Issue 1, p24-54. 31p.

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Periodical

In Search of an International Tax System in a Post-BEPS Tax Competition Setting.

Authors : Dourado, Ana Paula

Source: Intertax, International Tax Review. Jan2019, Vol. 47 Issue 1, p2-6. 5p.

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Periodical

Implementing Key BEPS Actions: Where Do We Stand?

Authors : Bravo, Nathalie¹ ; Govind, Sriram² ; Julien, Rita²

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p852-863. 12p.

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Periodical

Is India Ready for BEPS?: Foreseeable Problems and Suggestions.

Authors : Laddha, Harsha^1,2

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p828-840. 13p.

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Periodical

A European Taxpayers' Code.

Authors : Valente, Piergiorgio^1,2

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p807-815. 9p.

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Periodical

Contractual Arrangements and the Delineation of a Transaction: A Duo in Crisis Mode.

Authors : Robillard, Robert¹

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p801-806. 6p.

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Periodical

Fairness: A Dire International Tax Standard with No Meaning?

Authors : Burgers, I. J. J.¹ ; Valderrama, I. J. Mosquera²

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p767-783. 17p.

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Periodical

Adapting the Concept of Permanent Establishment to the Context of Digital Commerce: From Fixity to Significant Digital Economic Presence.

Authors : Requena, José Ángel Gómez¹ ; González, Saturnina Moreno²

Source: Intertax, International Tax Review. Nov2017, Vol. 45 Issue 11, p732-741. 10p.

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Periodical

Indirect Transfer Taxation in India: From Vodafone to Cairn.

Authors : Vasudevan, Srikanth¹ ; Nagappan, Meyyappan²

Source: Intertax, International Tax Review. Oct2017, Vol. 45 Issue 10, p665-676. 12p.

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Periodical

International Double Taxation Under VAT: Causes and Possible Solutions.

Authors : Ismer, Roland¹ ; Artinger, Katharina²

Source: Intertax, International Tax Review. Oct2017, Vol. 45 Issue 10, p593-605. 13p.

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Periodical

The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective.

Authors : Szczepański, Jan Karol¹

Source: Intertax, International Tax Review. Oct2018, Vol. 46 Issue 10, p766-793. 28p.

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Periodical

The New Tie-Breaker-Rule for Companies According BEPS Action Point 6: A (Too) Radical Change?

Authors : Gerlach, Cosima¹ ; Niemeyer, Nicola¹

Source: Intertax, International Tax Review. Oct2018, Vol. 46 Issue 10, p753-765. 13p.

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Periodical

First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?

Authors : Bundgaard, Jakob¹ ; Kjærsgaard, Louise Fjord² ; Bo Aarup, Lars³

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p716-724. 9p.

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Periodical

A Dutch Tax Law Perspective on the Implementation of a Preventive Restructuring Framework.

Authors : Bobeldijk, A. C. P.¹ ; Akyürek, T. P.² ; Tol, D. T. C.²

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p699-708. 10p.

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Periodical

Paying Taxes: The Introduction of an Additional Index to Measure Post-Filing Processes.

Authors : Howlett, Neville¹ ; Dane, Tom²

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p676-685. 10p.

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Periodical

What are the Drivers of Tax Complexity for MNCs? Global Evidence.

Authors : Hoppe, Thomas¹ ; Schanz, Deborah² ; Sturm, Susann³

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p654-675. 22p.

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Periodical

The Meaning and Scope of the Ancillary Principle Under Model Tax Conventions.

Authors : Beretta, Giorgio^1,2

Source: Intertax, International Tax Review. Aug/Sep2018, Vol. 46 Issue 8/9, p639-653. 15p.

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Periodical

The Reasonable Time of Tax Proceedings in the Italian Legal System.

Authors : Sabbi, Luca¹

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p584-593. 10p.

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Periodical

Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?

Authors : Ismer, Roland¹ ; Jescheck, Christoph²

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p573-578. 6p.

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Periodical

Digital Taxation Opens the Pandora Box: The OECD Interim Report and the European Commission Proposals.

Authors : Dourado, Ana Paula¹

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p565-572. 8p.

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Periodical

Virtual Permanent Establishments: Indian Law and Practice.

Authors : Unnikrishnan, Anandapadmanabhan¹ ; Nagappan, Meyyappan²

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p520-540. 21p.

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Periodical

Which 'Source Taxation' for the Digital Economy?

Authors : Turina, Alessandro^1,2

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p495-519. 25p.

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Periodical

Comparing Tax Policy Responses for the Digitalizing Economy: Fold or All-in.

Authors : de Wilde, Maarten Floris¹

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p466-475. 10p.

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Periodical

Taxing the Digital Economy Post-BEPS, Seriously.

Authors : Brauner, Yariv¹

Source: Intertax, International Tax Review. Jun/Jul2018, Vol. 46 Issue 6/7, p462-465. 4p.

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Periodical

Coverage of OECD Multilateral Instrument on India and Its Top 10 Tax Treaty Partners in Terms of Foreign Direct Investment.

Authors : Rao, Siddhesh¹

Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p434-449. 16p.

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Periodical

Tax Treaty Characterization of Income Derived from Cloud Computing and 3D Printing and the Spanish Approach.

Authors : Requena, José Ángel Gómez¹

Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p408-421. 14p.

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Periodical

Codes of Conduct as a Means to Manage Ethical Tax Governance.

Authors : Gribnau, H.^1,2 ; van der Enden, E.³ ; Baisalbayeva, K.⁴

Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p390-407. 18p.

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Periodical

Tax Information Exchange Agreements and the Prohibition of Retroactivity.

Authors : Passalacqua, Anna B. Scapa¹ ; Mazz, Addy² ; Pistone, Pasquale^3,4

Source: Intertax, International Tax Review. May2018, Vol. 46 Issue 5, p368-389. 22p.

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Periodical

Democratic Taxation: Necessity or Utopia for Euroland?

Authors : Vanistendael, Frans¹

Source: Intertax, International Tax Review. Apr2018, Vol. 46 Issue 4, p342-351. 10p.

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Periodical

Designing an Inclusive and Equitable Framework for Tax Treaty Dispute Resolution: An Indian Perspective.

Authors : Govind, Sriram¹ ; Rao, Shreya²

Source: Intertax, International Tax Review. Apr2018, Vol. 46 Issue 4, p313-338. 26p.

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Periodical

'Irregular' and 'Wasteful' Expenditure, Tax, and Fiscal Citizenship in South Africa.

Authors : Tickle, Deborah^1,2

Source: Intertax, International Tax Review. Mar2018, Vol. 46 Issue 3, p252-260. 9p.

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Periodical

Integrity: The Keystone to Good Tax Administration.

Authors : D'Ascenzo, Michael^1,2

Source: Intertax, International Tax Review. Mar2018, Vol. 46 Issue 3, p240-251. 12p.

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Periodical

Double Taxation Conventions in the Case Law of the CJEU.

Authors : Lang, Michael^1,2,3

Source: Intertax, International Tax Review. Mar2018, Vol. 46 Issue 3, p181-193. 13p.

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Periodical

US Perspectives on the Multilateral Instrument.

Authors : Herzfeld, Mindy¹

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p80-85. 6p.

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Periodical

The Limitation on Benefits (LOB) Provision in BEPS Action 6/MLI: Ineffective Overreaction of Mind-Numbing Complexity - Part 1.

Authors : Kuźniacki, Błażej¹

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p68-79. 12p.

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Periodical

Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures.

Authors : Palmitessa, Elio Andrea

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p58-67. 10p.

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Periodical

Implementation in Practice of the Principal Purpose Test in the Multilateral Convention.

Authors : Gomes, Marcus Livio¹

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p45-57. 13p.

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Periodical

The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis.

Authors : Chand, Vikram¹

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p18-44. 27p.

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Periodical

McBEPS: The MLI - The First Multilateral Tax Treaty that Has Never Been.

Authors : Brauner, Yariv¹

Source: Intertax, International Tax Review. Jan2018, Vol. 46 Issue 1, p6-17. 12p.

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Periodical

The Improper Use of Country-by-Country Reports: Some Concerns on the Brazilian Approach to BEPS Action 13.

Authors : Borges, Alexandre Siciliano¹ ; Takano, Caio Augusto^2,3

Source: Intertax, International Tax Review. Dec2017, Vol. 45 Issue 12, p841-851. 11p.

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Periodical

When Taxation Meets Arbitration: Recent Initiatives to Introduce and Promote Arbitration in International and European Taxation.

Authors : Zeyen, Gaëtan¹

Source: Intertax, International Tax Review. Nov2017, Vol. 45 Issue 11, p722-731. 10p.

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Periodical

Reflections on Multilateral Tax Solutions in a Post-BEPS Context.

Authors : Hidalgo, Guillermo Sánchez-Archidona¹

Source: Intertax, International Tax Review. Nov2017, Vol. 45 Issue 11, p714-721. 8p.

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Periodical

Tax Book Deviations from Accounting: Brazil's Long Standing Case of Goodwill.

Authors : Cavalcante Koury, Paulo Arthur¹

Source: Intertax, International Tax Review. Oct2017, Vol. 45 Issue 10, p677-686. 10p.

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