Intertax

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  Año 2025, Vol. 53, Número 11

  • Update on Pillar 2-US Side-by-Side Equivalence

    Mindy herzfeld

    • Resumen

    págs. 718-723

    

  • Ethics in AI Use for Tax Administration: Guidelines for the Future

    Hasen Nezhad Nisi, Stephen Daly, Francien Dechesne

    • Resumen

    págs. 724-746

    

  • AI Governance and Taxpayers’ Rights in a Digital Age

    Jeffrey P. Owens, Richard Sturn, Rhodah Nyamongo, Irma Johanna Mosquera Valderrama

    • Resumen

    págs. 747-772

    

  • The Changing Role of Professional Privileges in European Tax Law

    Nevia Cicin-Sain

    • Resumen

    págs. 773-792

    

  • Tax In History: Isolationism and Internationalism in US international Taxation: A Tale of Two Democrat Presidents One Century Apart

    Isabelle Beschoor Plug, Max Velthoven

    • Resumen

    págs. 793-811

    

  • Ricardo André Galendi Junior, Justification and Structure of the GloBE Model Rules, IBFD, 2025

    Valentin Bendlinger

    Es reseña de:

    • Justification and Structure of the GloBE Model Rules

      2025

    • Resumen

    págs. 812-819