Intertax

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  Año 2017, Vol. 45, Número 10

  • Peer Reviewed Article

    • International Double Taxation Under VAT: Causes and Possible Solutions

      Roland Ismer, Katharina Artinger

      • Resumen

      págs. 593-605

      

    • The Provisions of the EU Anti-Tax Avoidance Directive Regarding Controlled Foreign Company Rules: A Critical Review Based on the Experience with the German CFC Legislation

      Till Moser, Sven Hentschel

      • Resumen

      págs. 606-623

      

  • Articles

    • The Dealing at Arm’s Length Fallacy: A Way Forward to a Formula-Based Transactional Profit Split?

      Stefan Greil

      • Resumen

      págs. 624-630

      

    • Formulary Apportionment in the European Union

      Estefanía López Llopis

      • Resumen

      págs. 631-641

      

    • General Aspects of the Multilateral Instrument

      Alexander Bosman

      • Resumen

      págs. 642-659

      

    • Understanding the Legislative Process and Political Realities Behind Enacting US Tax Reform

      Marc M. Levey, Alexandra Minkovich, Joshua D. Odintz, Kathryn E. Rimpfel

      • Resumen

      págs. 660-664

      

    • Indirect Transfer Taxation in India: From Vodafone to Cairn

      Srikanth Vasudevan, Meyyappan Nagappan

      • Resumen

      págs. 665-676

      

    • Tax Book Deviations from Accounting: Brazil’s Long Standing Case of Goodwill

      Paulo Arthur Cavalcante Koury

      • Resumen

      págs. 677-686