Intertax

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  Año 2024, Vol. 52, Número 1

  • Editorial: Chatgpt For Writing And Teaching About Tax

    Alice Pirlot

    págs. 2-4

    

  • Guest Editorial Note: The First US Tax Treaty and Its Influence

    Reuven Avi-Yonah

    págs. 5-7

    

  • The Case for an EU Cap on Interest on Underpaid Tax: Protecting the Internal Market

    Jeroen Lammers

    • Resumen

    págs. 8-23

    

  • Analysing BEPS Action 7 in the Context of Agency PEs

    Mihir Naniwadekar

    • Resumen

    págs. 24-37

    

  • International Taxation of Holograms and Human Physical Presence in Tax Treaties

    Savvas Kostikidis

    • Resumen

    págs. 38-46

    

  • The Puzzle: China’s Covered Tax Agreements Seem Unchanged after the MLI from Taxpayers’ Perspective?

    Yansheng Zhu, Zining Tao

    • Resumen

    págs. 47-59

    

  • The Vat Treatment of Crypto Art: Between NFTs, Smart Contracts and the Metaverse: How a Bundle of New Concepts Can Fit into the Existing Categories

    Francesco Cannas, Rossella Spada

    • Resumen

    págs. 60-71

    

  • Tax In History: CFCs and Tax Treaties: Historical Elements for the IIR Debate

    Pedro Guilherme Lindenberg Shoueri, Ricardo André Galendi Júnior

    • Resumen

    págs. 72-82

    

  • Literature Review: Tax and Government in the 21st Century, Miranda Stewart. Cambridge: Cambridge University Press. 2022

    Zizhou Xia

    Es reseña de:

    • Tax and Government in the 21st Century

      Miranda Stewart

      Cambridge University Press, 2022

    págs. 83-86