Intertax

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  Año 2022, Vol. 50, Número 10

  • Editorial: Pillar-Two Under Analysis

    Ana Paula Dourado, Joachim Englisch

    págs. 670-672

    

  • Minimum Taxation in the United States in the Context of GloBE

    Reuven Avi-Yonah, Mohanad Salaimi

    • Resumen

    págs. 673-677

    

  • Designing Domestic Minimum Taxes in Response to the Global Minimum Tax

    Noam Noked

    • Resumen

    págs. 678-688

    

  • Revenue Effects of the Global Minimum Tax Under Pillar Two

    Mona Baraké, Paul Emmanuel Chouc, Theresa Neef, Gabriel Zucman

    • Resumen

    págs. 689-710

    

  • Pillar Two and African Countries: What Should Their Response Be? The Case for a Regional One

    Afton Titus

    • Resumen

    págs. 711-720

    

  • Critical Review Of The Atad Implementation: Addressing Base Erosion and Profit Shifting: The Implementation of the ATAD in Germany

    Daniel Fehling

    • Resumen

    págs. 721-729

    

  • Country Note: Right to a Reasonable Time During Tax Audits in Turkey

    Billur Yalti

    • Resumen

    págs. 730-735

    

  • Tax In History: Thirty Years of Fiscal (In)coherence

    Peter J. Wattel

    • Resumen

    págs. 736-750

    

  • Case Law Trends: Chargeable Events and Chargeability of VAT in the Context of Successive Payments: Comments in the Light of the Judgments in Cases C-324/20 and C-9/20

    Adam Bartosiewicz

    • Resumen

    págs. 751-756

    

  • Taxation of Crypto Assets, Niklas Schmidt, Jack Bernstein, Stefan Richter & Lisa Zarlenga (eds). Kluwer Law International. 2021

    Carlos Cabrera Carretero

    Es reseña de:

    • Taxation of Crypto Assets / Niklas Schmidt (ed. lit.), Jack Bernstein (ed. lit.), Stefan Richter (ed. lit.), Lisa Zarlenga (ed. lit.)

      Kluwer Law International, 2021. ISBN 9789403523507

    págs. 757-759

    

  • Should Inheritance Be Taxed as Income?, Dario Stevanato. IBFD. 2021

    Vassilis Dafnomilis

    Es reseña de:

    • Should inheritance be taxed as income?

      Dario Stevanato

      World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 13, Nº. 4, 2021, págs. 647-685

    págs. 760-762