Intertax

• 

  Año 2021, Vol. 49, Número 12

  • Editorial Note

    Ana Paula Dourado

    págs. 968-968

    

  • Guest Editorial: Time to Tax – the EU Road to a Sustainable Tax System

    Paul Tang

    págs. 969-973

    

  • Mandatory Binding Arbitration: Avoiding Stalemates Over the Tax Chessboard

    Polyvios Nikolaou

    págs. 974-985

    

  • Can the Switch-Over Rule and the Role of Permanent Establishments be considered the Neglected Stepchildren of the GloBE Proposal?

    Magdalena Schwarz

    págs. 986-994

    

  • Critical Review of the ATAD Implementation: Implementation of the EU ATAD in Spain: Outstanding Issues of a Partial Transposion

    Saturnina Moreno González

    págs. 995-1012

    

  • Country Note: CFC Conundrum: How Brazil Has Safe Harboured Individuals in Its Efforts to Combat Tax Avoidance

    Dora Pimentel Mendes de Almeida, Michell Przepiorka

    págs. 1013-1024

    

  • Country Note: Abolition Of Ddt In India: A Treat For Foreign Investors?

    Himanshu Raghuwanshi

    págs. 1025-1035

    

  • Case Law Note: Recent Trends In The Jurisprudence Of The Cjeu Regarding The Right To Deduct Input Tax

    Agnieszka Franczak

    págs. 1036-1043

    

  • Case Law Note: Protection of Taxpayers’ Personal Data and National Tax Interest: A Misstep by the European Court of Human Rights?

    Andrea Purpura

    págs. 1044-1055

    

  • In Memory Of: Klaus Tipke † (1925–2021)

    Johanna Hey Joachim Englisch

    págs. 1056-1058

    

  • Literature Review:A. A. Skaar, Permanent Establishment: Erosion of a Tax Treaty Principle, 2nd edition, Kluwer Law International, 2020

    Fernando Souza de Man

    págs. 1059-1059