Intertax

• 

  Año 2016, Vol. 44, Número 12

  • Special section on Brexit

    • Free movement of capital : The european union anti-tax avoidance package and brexit

      Ana Paula Dourado

      • Resumen

      págs. 870-877

      

    • The UK Brexit referendum : A catalyst to reform the European Union institutional architecture in tax matters?

      Edoardo Traversa, Alice Pirlot

      • Resumen

      págs. 878-881

      

    • Brexit : A Note from the United States

      Yariv Brauner

      págs. 882-884

      

  • Peer reviewed article

    • Transfer pricing aspects of Intra - group loans in light of the base erosion and profit shifting action plan

      Vikram Chand

      • Resumen

      págs. 885-902

      

  • Articles

    • The questionable legality of the diverted profits tax under double taxation conventions and european union law

      Stuart MacLennan

      • Resumen

      págs. 903-912

      

    • Convergence of dividend and capital gains taxation in the european union from 1990 to 2015

      Christoph Mayer, Deborah Schanz

      • Resumen

      págs. 913-937

      

    • Comparing tax entities in a european perspective part i the issue of comparable situations required for being covered by european union law

      Thomas Ronfeldt

      • Resumen

      págs. 938-949

      

    • Comparing tax entities in a european perspective, part ii

      Thomas Ronfeldt

      • Resumen

      págs. 950-959

      

    • Tax Treaty interpretation : Interaction between article 3(2) organisation for economic co-operation and development model convention and article 31 Vienna convention

      David O Corredor Velásquez

      • Resumen

      págs. 960-971

      

    • New options to restrict article 17 for artistes and sportsmen

      Dick Molenaar

      • Resumen

      págs. 972-979

      

    • Proposed goods and services tax in India : A rosy beginning or are there thorns too?

      Anand Swaroop Das, Dhruv Tiwari

      • Resumen

      págs. 980-984