Intertax

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  Año 2019, Vol. 47, Número 1

  • Articles

    • Developing a Uniform Understanding of Income Classification: Everyone’s Business?: A Review of Business Income and the Criterion of Asset Management in Tax Treaty Interpretation

      Stefan Schwibinger

      • Resumen

      págs. 7-23

      

    • Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination

      Leopoldo Parada

      • Resumen

      págs. 24-54

      

    • BEPS Action 4 and Its Compatibility with the Principle of Non-Discrimination Under Article 24(4) of the OECD Model Convention

      Natassia Burkhalter

      • Resumen

      págs. 55-65

      

    • The DNA of the Principal Purpose Test in the Multilateral Instrument

      Marcus Lívio Gomes

      • Resumen

      págs. 66-90

      

    • Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination Among Jurisdictions (Even) After the BEPS Project

      Giorgio Beretta

      • Resumen

      págs. 91-112

      

  • Country note

    • Dutch Fiscal Unity Regime under EU-Fire, Will the Regime Survive?

      Lex Bekkers, Arthur W. Hofman

      págs. 113-120

      

  • Case Law Note

    • Consistency of ECJ Case Law: Formal Requirements in VAT Matters

      Paweł Mikuła

      • Resumen

      págs. 121-124

      

  • Literature Review

    • Luis Flávio Neto, International Tax Law: ‘Context’ in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Contextos´ para Interpretação e Aplicação de Acordos de Bi-Tributação, IBDT & Quartier Latin, 2018

      Joao Félix Pinto Nogueira

      Es reseña de:

      • International Tax Law: ‘Context’ in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: ´Contextos´ para Interpretação e Aplicação de Acordos de Bi-Tributação

        IBDT & Quartier Latin, 2018

      • Resumen

      págs. 125-126