Intertax

• 

  Año 2026, Vol. 54, Número 6-7

  • Editorial

    • Qualification of Hybrid Payments

      Luís Eduardo Schoueri

      • Resumen

      págs. 404-406

      

  • Artículos

    • The Legality of the Pillar Two Directive and the Role of OECD Interpretational Guidance

      A. Blackman, J. J. A. M. Korving

      • Resumen

      págs. 407-423

      

    • Conflicts or Synergies? Examining the OECD Global Minimum Tax and UN Tax Policies from an African Tax Governance Perspective

      Marie Louise Aren

      • Resumen

      págs. 424-444

      

    • AI in Transfer Pricing: Risk or Opportunity?

      Pramod Siva

      • Resumen

      págs. 445-457

      

  • 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