Intertax

• 

  Año 2022, Vol. 50, Número 1

  • Editorial: Agreement? What Agreement? The 8 October 2021, OECD Statement in Perspective

    Yariv Brauner

    págs. 2-6

    

  • DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?

    Nevia Cicin-Sain, Joachim Englisch

    págs. 7-27

    

  • Brexit: The Direct and Indirect Effect of the EU-UK Trade and Cooperation Agreement

    J. J. A. M. Korving, J.C. van der Have

    págs. 28-39

    

  • Taxpayer’s Right to Privacy? (p. 40) Anna Drywa

    Anna Drywa

    págs. 40-55

    

  • Critical Review of the ATAD Implementation: The Implementation of the ATAD in Luxembourg

    Katerina Pantazatou

    págs. 56-65

    

  • Country Note: Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments

    Céline Martini, Vikram Chand, Natassia Burkhalter

    págs. 66-81

    

  • Case Law Trends: The CJEU’s Approach to the Objectives of Progressive Turnover-Based Taxes: Respect for the Member States’ Fiscal Sovereignty or Authorization for Circumventing EU Law?

    Rita Szudoczky, Balázs Károlyi

    págs. 82-93

    

  • Rebecca M. Kysar, ‘Unraveling the Tax Treaty’ / & Ruth Mason, ‘The Transformation of International Tax’: vol. 104, Minnesota Law Review, Issue 4, 1755-1837, 2020 / Vol. 114, American Journal of International Law, issue 3, 353-402, 2020

    Ricardo García Antón (res.)

    págs. 94-96