Intertax

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  Año 2012, Vol. 40, Número 8-9

  • Insourcing and Outsourcing in a VAT Context

    Casper Bjerregaard Eskildsen

    págs. 444-461

    

  • OECD Discussion around the Definition of Permanent Establishments: A German view on Proposed Amendments to the Model Commentary and Their Effect on Business Profit Allocation and International Assignments

    Lukas Hilbert, Benjamin Engel

    págs. 462-476

    

  • Vodafone: An Analysis under Internationally-Recognized Tax Principles

    Marc M. Levey, Christian Brodersen, Benjamin I. Jr. Arthur, Imke Gerdes, James MacLachlan

    págs. 477-484

    

  • Deferment of Exit Taxes after National Grid Indus: Is the Requirement to Provide a Bank Guarantee and the Charge of Interest Proportionate?

    Otmar Thömmes, Alexander Linn

    págs. 485-493

    

  • Commissionaire Structure as an Agency Permanent Establishment (PE): Low Risk for Foreign Principals Constituting a PE in Norway Dell Products v. Government of Norway, Decision of the Norwegian Supreme Court of 2 December 2011

    Rainer Zielke

    págs. 494-496

    

  • Exchange of Tax-Related Information by Brazil

    Sergio André Rocha

    págs. 497-502

    

  • Legal Nature of Advance Pricing Agreements under Turkish Law: A Comparative Analysis

    Cihat Öner

    págs. 503-513

    

  • China Tax Scene

    Jon Eichelberger, Brendan Kelly, Eugene Lim

    págs. 514-515