Intertax

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  Año 2022, Vol. 50, Número 3

  • Policy Note: Tax Administrative Guidance: A Proposal for Simplifying Pillar Two

    Joachim Englisch, Felix Siegel, Cedric Döllefeld, Simon Harst, Deborah Schanz

    

  • Literature Review: Current Tax Treaty Issues, 50th Anniversary of the International Tax Group, G. Maisto (Editor), EC and International Tax Law Series Vol. 18, IBFD. 2020

    Werner Haslehner

    

  • Case Law Note: The Brazilian Case Law on the Single Tax Principle: A Case of Tax Treaty Override

    Roberto Codorniz Leite Pereira

    

  • Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil

    Phelippe Toledo Pires de Oliveira

    

  • Article: The EU’s Uncoordinated Approach to Tax Avoidance and Tax Abuse in Relation to ‘Uncooperative’ Tax Jurisdictions

    Stefanie Geringer

    

  • Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook

    María Amparo Grau Ruiz

    

  • Country Note: Assessing the Corporate Use of Tax Relief Measures in Portugal in the Wake of the Pandemic: A Survey

    Ana Dinis, António Martins

    

  • Editorial: The EC Proposal of Directive on a Minimum Level of Taxation in Light of Pillar Two: Some Preliminary Comments

    Ana Paula Dourado