Intertax

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  Año 2017, Vol. 45, Número 12

  • Articles

    • Fairness: A Dire International Tax Standard with No Meaning?

      Irene J.J. Burgers, Irma Johanna Mosquera Valderrama

      • Resumen

      págs. 767-783

      

    • The Role of the ‘Other Income’ Article Within the Structure of Tax Treaties

      Carlo Garbarino

      • Resumen

      págs. 784-800

      

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

      Robert Robillard

      • Resumen

      págs. 801-806

      

    • A European Taxpayers’ Code

      Piergiorgio Valente

      • Resumen

      págs. 807-815

      

    • Tax Penalties: Minor Criminal Charges?

      J. Baron, E. Poelmann

      • Resumen

      págs. 816-821

      

    • Countering Harmful Tax Practices in Licensing of Rights: The New License Barrier Rule in Section 4j of the German Income Tax Act

      Xaver Ditz, Carsten Quilitzsch

      • Resumen

      págs. 822-827

      

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

      Harsha Laddha

      • Resumen

      págs. 828-840

      

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

      Alexandre Siciliano Borges, Caio Augusto Takano

      • Resumen

      págs. 841-851

      

  • Conference Report

    • Implementing Key BEPS Actions: Where Do We Stand?

      Nathalie Bravo, Sriram Govind, Rita Julien, Pedro Guilherme Lindenberg Shoueri

      págs. 852-863