Intertax

• 

  Año 2018, Vol. 46, Número 2

  • Articles

    • Action 2 and the Multilateral Instrument: Is the Reservation Power Putting Coordination at Stake?

      Luís Eduardo Schoueri, Guilherme Galdino

      • Resumen

      págs. 104-114

      

    • The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules

      Vikram Chand

      • Resumen

      págs. 115-123

      

    • The Limitation on Benefits Provision in BEPS Action 6/Multilateral Instrument: Ineffective Overreaction of Mind-Numbing Complexity – Part 2

      Blazej Kuzniacki

      • Resumen

      págs. 124-139

      

    • Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency*

      Irma Johanna Mosquera Valderrama, Addy Mazz, Luís Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone, Frederik Zimmer

      • Resumen

      págs. 140-155

      

    • Selectivity in Corporate Tax Matters After World Duty Free: A Tale of Two Consistencies Revisited

      Roland Ismer, Sophia Piotrowski

      • Resumen

      págs. 156-166

      

  • Literature Review

    • Tax Sovereignty in the BEPS Era, Sergio Andre Rocha & Allison Christians (editors)

      Marcus Lívio Gomes

      Es reseña de:

      • Tax Sovereignty in the BEPS Era

        Sergio André Rocha, Allison Christians

      págs. 167-169

      

    • Marcos Aurélio Pereira Valadão, The Contemporary International Tax System from the Perspective of Developing Countries: A Critical Analysis (O sistema tributário internacional contemporâneo sob a perspectiva dos países em desenvolvimento: análise crítica), 37(1), Revista Nomos, 147–198 (2017)

      Marcus Lívio Gomes

      Es reseña de:

      • The Contemporary International Tax System from the Perspective of Developing Countries: A Critical Analysis

      págs. 170-171

      

  • Country note

    • The Creation of a Permanent Establishment Through the Use of Subcontracting: A New Danish Ruling Adds to the Discussion

      Peter Koerver Schmidt

      • Resumen

      págs. 172-176