Intertax

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  Año 2025, Vol. 53, Número 4

  • Editorial

    • Global Minimum Taxation and International Investment Agreements

      Werner Haslehner, Blazej Kuzniacki, Stef van Weeghel

      págs. 322-324

      

  • Article

    • An Analysis on Expropriation Risks of Top-Up Tax under Pillar Two

      Xiaorong Li

      • Resumen

      págs. 325-341

      

    • Good Faith and Investment Treaties With a Particular View on Pillar Two

      Vanessa Arruda Ferreira, Luzius Cavelti

      • Resumen

      págs. 342-361

      

    • QDMTT’s Alignment With International Obligations With Potential Deviations

      Gergely Czoboly, Gabriella Erdós

      • Resumen

      págs. 362-381

      

    • Assessing Damages in Investment Treaty Arbitration in the Context of Pillar Two: The Interplay Between the Charging Provisions and the Principle of Compensatio Lucri Cum Damno

      João Vitor Vitor Gomes Martins, Thatiane Cristina Fontão Pires

      • Resumen

      págs. 382-403

      

  • Literature review

    • Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System, by E.T. Sroka. (EUCOTAX Series on European Taxation: Vol. No. 74. Wolters Kluwer. 2024)

      Giorgio Beretta

      págs. 404-406