Intertax

• 

  Año 2019, Vol. 47, Número 8-9

  • Article

    • Towards a Standing Committee Pursuant to Article 10 of the EU Tax Dispute Resolution Directive: A Proposal for Implementation

      Sophia Piotrowski, Roland Ismer, Philip Baker, Jérôme Monsenego, Katerina Perrou, Raffaele Petruzzi, Ekkehart Reimer, Fernando Serrano Antón, Lukasz Stankiewicz, Edoardo Traversa, Jasna Voje

      • Resumen

      págs. 678-692

      

    • Mandatory Binding Arbitration in the BEPS Multilateral Instrument

      Nathalie Bravo

      • Resumen

      págs. 693-714

      

    • Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive

      Katerina Perrou

      • Resumen

      págs. 715-724

      

    • Does the Achmea Case Prevent the Resolution of Tax Treaty Disputes through Arbitration?

      Jérôme Monsenego

      • Resumen

      págs. 725-736

      

  • Arbitration institutes forum

    • Arbitration Institutes: An Issue Overlooked

      Hans Mooij

      • Resumen

      págs. 737-744

      

    • The Changed Landscape of Tax Dispute Resolution Within the EU: Consideration of the Directive on Tax Dispute Resolution Mechanisms

      H. M. Pit

      • Resumen

      págs. 745-759

      

  • Policy forum

    • Domestic Tax Arbitration: Some Economic Considerations

      Nuno Garoupa

      • Resumen

      págs. 760-765

      

  • Tax in history

    • The Federal Income Tax Goes to War

      Lawrence A. Zelenak

      págs. 766-769

      

  • Country note

    • Implementation of the Controlled Foreign Company Rules in the Netherlands

      I.M. de Groot

      • Resumen

      págs. 770-783

      

  • Case Law Note

    • Do Sale and Lease Back Transactions Require a VAT Adjustment? Towards a Pragmatic Look Through Approach

      Wim Panis, Charlène A. Herbain

      págs. 784-788

      

    • How Must the Thirteenth Directive on VAT Refunds to Non-EU Persons Be Interpreted? Recent Position of the European Court of Justice

      Stefania Lotito Fedele

      págs. 789-792

      

    • Svig og Misbrug: The Danish Anti-Abuse Cases

      L.C. van Hulten, J. J. A. M. Korving

      • Resumen

      págs. 793-800

      

  • Literature Review

    • Estudos de Tributação Internacional (Studies of International Taxation), Ana Paula Saunders, Janssen Murayama, Mauricio Terciotti & Michel Siqueira Batista (editors), Vol. 2, Lumen Juris, 2018

      Marcus Lívio Gomes

      Es reseña de:

      • Estudos de Tributação Internacional (Studies of International Taxation)

        Lumen Juris, 2018

      págs. 801-803

      

    • N. Li, The Tax Sparing Mechanism and Foreign Direct Investment, IBFD, 2018

      Niels Bammens

      Es reseña de:

      • The Tax Sparing Mechanism and Foreign Direct Investment

        IBFD, 2018

      págs. 804-806