Intertax

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  Año 2026, Vol. 54, Número 5

  • Editorial

    • Editorial: International Tax Reform and African Realities

      Ana Paula Dourado, Afton Titus

      • Resumen

      págs. 312-314

      

  • Artículos

    • ‘Gross’ly Overlooked: The Difficulties of Implementing the New Article 12AA of the United Nations Tax Convention in African Countries With Transfer Pricing Rules

      Alison Futter, Barry Ger

      • Resumen

      págs. 316-330

      

    • Crypto Taxation and Regulatory Convergence:: A Comparative Study of the European Union and South Africa

      Zinhle Novazi, Khodani Sengwane

      • Resumen

      págs. 331-351

      

    • The EU Tax List Through the Experience of Three African Countries

      Federica Casano

      • Resumen

      págs. 352-376

      

    • AI in Transfer Pricing: Risk or Opportunity?

      Pramod Siva

      • Resumen

      pág. 445

      

  • Literature Review

    • Annotations on the OECD Global Anti-base Erosion Model Rules (Pillar 2), S. Grilli and D. Weber (editors), Kluwer Law International, 2024

      Gergely Czoboly, Gabriella Erdós

      • Resumen

      págs. 458-462