Intertax

• 

  Año 2026, Vol. 54, Número 3

  • Editorial

    • Taxation of Crypto Assets

      Noam Noked

      • Resumen

      págs. 164-165

      

  • Artículos

    • Not ‘Super Tax Havens’ After All

      Omri Y. Marian

      • Resumen
      • Texto completo

      págs. 166-182

      

    • CARF’s Impact on the Crypto Marketplace:: An Equal and Opposite Reaction?

      Paul Koster

      • Resumen
      • Texto completo

      págs. 183-190

      

    • Exchange of Crypto Information in the ‘Pre-AEOI Phase’:: Can Non-CARF Countries Use Group Requests to Obtain Information from Foreign CASPs?

      Bob Michel

      • Resumen
      • Texto completo

      págs. 191-202

      

    • Sixteen Years of Bitcoin:: Resolved and Unresolved Issues in the Taxation of Crypto Assets

      Shaun Parsons, Chris Allen

      • Resumen
      • Texto completo

      págs. 203-217

      

    • Cryptoasset Taxation and Accounting:: Aligning Standards for Cross-Border Clarity and Compliance

      Antônio Lopo Martinez

      • Resumen
      • Texto completo

      págs. 218-240

      

  • Literature Review

    • Caroline Glenk, Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten GesellschaftsformenEine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA, Loss compensation in partnerships and other transparent tax entities– A comparative legal analysis between Germany, France, and the USA, Nomos, 2022.

      Florian Kitzig

      • Resumen
      • Texto completo

      págs. 241-242