Intertax

• 

  Año 2020, Vol. 48, Número 6-7

  • Article

    • What Is International Double Taxation?

      Julia Ruß, Roland Ismer

      • Resumen

      págs. 555-564

      

    • Tax Law and the Transfer of Losses: A European Overview and Categorization

      Anna Theresa Bührle, Christoph Spengel

      • Resumen

      págs. 564-581

      

    • In Pursuit of Fair Tax Competition: The Linkage Between PTA, WTO Subsidies and EU State Aid Rules

      Jeffrey P. Owens, Pedro Guilherme Lindenberg Shoueri

      • Resumen

      págs. 582-601

      

    • Place of Effective Management in the Digital Economy

      Rafal Lipniewicz

      • Resumen

      págs. 602-615

      

    • The Use of Paragraphs 1.119 to 1.128 of the 2017 OECD Transfer Pricing Guidelines for the Application of Transfer Pricing Rules

      Luis Alberto Durán Rojo, Paul Nina Nina

      • Resumen

      págs. 616-623

      

    • The Emergence of Transparency and Exchange of Information for Tax Purposes on Request as an International Tax Custom

      Roberto Codorniz Leite Pereira

      • Resumen

      págs. 624-641

      

  • Country Note

    • Does a Local Government in Nigeria Have the Power to Tax?

      Jirinwayo Jude Odinkonigbo

      • Resumen

      págs. 642-658

      

    • Legal Framework of Direct Taxation in the Eurasian Economic Union: Specific Ways of Harmonization and Comparison with Existing European Models

      Karina Ponomareva

      • Resumen

      págs. 659-686

      

  • Case Law Note

    • CJEU: Developments on VAT Exemptions in 2019

      Kyriaki Yiallourou

      • Resumen

      págs. 678-686

      

  • Literature Review

    • Why Study Tax History?, P. Harris & D. de Cogan (editors), Studies in the History of Tax Law, Volume 9, Hart Publishing Oxford, 2019

      Reuven Avi-Yonah

      Es reseña de:

      • Studies in the History of Tax Law

        Hart Publishing Oxford

      págs. 687-689

      

    • Justice in International Tax Law – A Normative Review of the International Tax Regime, Peter Hongler, IBFD, 2019

      Rianne Starkenburg

      Es reseña de:

      • Justice in International Tax Law – A Normative Review of the International Tax Regime

        IBFD

      págs. 690-691