Intertax

• 

  Año 2015, Vol. 43, Número 10

  • Is Aggressive Tax Planning Socially Irresponsible?

    Christiana HJI Panayi

    • Resumen

    págs. 544-558

    

  • The Selectivity of Tax Measures: A Tale of Two Consistencies

    Roland Ismer, Sophia Piotrowski

    • Resumen

    págs. 559-570

    

  • Is a Carbon Tax Compatible with the WTO Treaties?

    Tatiana Falcão

    • Resumen

    págs. 571-588

    

  • The Relation of Article 9 Paragraph 1 German Double Taxation Treaties to Domestic Tax Law and the Consequences for Current Value Depreciation under Section 1 Paragraph 1: Foreign Tax Act: A Short Remark on the Decision of the Federal Tax Court of 17 December 2014, I R 23/13

    Johannes Becker

    • Resumen

    págs. 589-594

    

  • Personal Genuine Links under Domestic Inheritance Tax Rules in the Light of International and European Standards

    Jan Szczepanski

    • Resumen

    págs. 595-609

    

  • The German Exit Taxation According to Section 6 Foreign Transaction Tax Law and Section 50i Income Tax Law: Current Developments and Areas of Concern

    Till Moser, Sven Hentschel

    • Resumen

    págs. 610-614

    

  • The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead

    Irma Johanna Mosquera Valderrama

    • Resumen

    págs. 615-627

    

  • Fiscally Transparent Entities: Issues When Accessing Indian Tax Treaties

    Vishal Achanta

    • Resumen

    págs. 628-634