Intertax

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  Año 2021, Vol. 49, Número 3

  • Literature Review: Co-Operative Compliance and the OECD’s International Compliance Assurance Programme, R. Hein & R. Russo (editors), Wolters Kluwer. 2020

    Alicja Majdanska

    págs. 203-203

    

  • Guest editorial: The value of a principle … the arm’s length principle

    Isabel Verlinden

    págs. 206-209

    

  • The new taxing right and its scope limitations: A theoretical reflection

    Qiang Cai, Xiaorong Li, Fang Wu

    págs. 210-222

    

  • Saving the atad cfc regime through abuse of law or the rule of reason

    Wilhelm Nyström

    págs. 223-236

    

  • Poland’s Implementation of EU GAAR Compromises Constitutional and EU Principles

    Blazej Kuzniacki

    págs. 237-253

    

  • Beneficial Ownership Interpreted, To What Extent Are the OECD and the EU on the Same Wavelength?

    Chiaki Hara, J. J. A. M. Korving

    págs. 254-277

    

  • Country Note: An In-Depth Analysis of Published Anonymized APA and APA Request Summaries Under the Revised Dutch Tax Ruling Practice

    Koen Bolink

    págs. 278-291

    

  • Country Note: Portuguese Chartered Accountants’ Perceptions of SME Tax Compliance: The Role of Taxing Expenses

    Ana Diniz, António Martins

    págs. 292-300

    

  • Literature Review: Tarcísio Diniz Magalhães, Global Tax Governance: External Limitations to the Taxing (and Non-Taxing) Power in the Post-Modern Period, Governança Tributária Global Limitações Externas ao Poder de Tributar (e de Não Tributar) na Pós-Modernidade, Arraes Editores, 201

    Doris Canen, Marcus Livio Gomes

    págs. 301-302