Intertax

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  Año 2021, Vol. 49, Número 8-9

  • Editorial: The Week Of The 10 May 2021: A Week Of State Aid, Transfer Pricing And Tax Rulings

    Philip Baker

    págs. 602-605

    

  • Guest Editorial: Cjeu Vat Case Law In 2020: Evergreens, Revivals And New Trends

    Karoline Spies

    págs. 606-613

    

  • The OECD as the Future International Tax Organization: An Inevitable Course of Events?

    Aleksandra Tychmanska

    págs. 614-635

    

  • The Ability to Pay and Economic Allegiance: Justifying Additional Allocation of Taxing Rights to Market States

    Louise Fjord Kjærsgaard

    págs. 636-655

    

  • Digitalization of International Tax Dispute Resolution: Reflection in Light of the Covid-19 Pandemic

    Qiang Cai, Spyridon E. Malamis

    págs. 656-673

    

  • The Qualification of Technical Services in Brazilian Double Tax Treaties and the Possible Impacts of the Adoption of Article 12B, UN Model Convention

    Leonardo Thomaz Pignatari

    págs. 674-690

    

  • Balancing Tax Transparency and Tax Certainty: Reporting Obligations for Unilateral Safe Harbours Under DAC 6

    Gabriela Capristano Cardoso

    págs. 691-701

    

  • Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative

    Florian Holle, Madeleine Kockrow, Arne Schnitger

    págs. 702-712

    

  • Current Trends in Counteracting Thin (Insufficient) Capitalization in the Russian Legal System

    I. A. Tsindeliani, Olga I. Lyutova, Karina T. Anisina, Elena V. Migacheva, Lyudmila Lesina

    págs. 713-724

    

  • Taxation in Democratic Czechoslovakia and the Independent Czech Republic

    Michal Radvan

    págs. 725-728

    

  • Stanley Surrey, the 1981 US Model, and the Single Tax Principle

    Reuven Avi-Yonah, Gianluca Mazzoni

    págs. 729-740

    

  • Literature Review: R. Holzinger, Die Ergebnisabgrenzung Bei Verbundenen Unternehmen Und Betriebsstätten Post Beps, Linde Verlag, 2020

    Mario Riedl

    págs. 740-742

    

  • Literature Review: Iris Schomäcker, Constitutional Tax Law and Legislative Leeway: A Comparative Study Between Germany and the United States, Mohr Siebeck, 2020

    Thomas Sendke

    págs. 743-744