Intertax

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  Año 2022, Vol. 50, Número 4

  • Article: The Effect of Article 6 MLI on Covered Tax Agreements: Fata Morgana or New Reality?

    Abigail Kennedy

    

  • Editorial: Pillar Two Model Rules: Inequalities Raised by the GloBE Rules, the Scope, and Carve-Outs

    Ana Paula Dourado

    

  • Literature Review: The Principal Purpose Test in the Multilateral Instrument, M. L. Gomes. Lumen Juris. 2021

    Clara Gomes Moreira

    

  • Country Note: Honduran Zones for Employment and Economic Development (ZEDEs) in Light of BEPS Action 5

    Roberto Ramos

    

  • Case Law Trends: E, Veronsaajien Oikeudenvalvontayksikkö C-480/19: A Remarkable Case

    Moritz Scherleitner

    

  • Critical Review Of The ATAD Implementation: The Implementation of the ATAD by Austria

    Stefanie Geringer

    

  • Article: Access to Tax Treaty Dispute Resolution Mechanisms in Cases of Abuse

    Aitor Navarro Ibarrola