Intertax

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  Año 2016, Vol. 44, Número 2

  • The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact Applicability, Purpose and Effect

    Dennis Weber

    • Resumen

    págs. 98-129

    

  • Tax Inversions: Time to Take a Look in the Mirror Reflections on the Inversion Phenomenon

    Charles Behagg

    • Resumen

    págs. 130-145

    

  • Hybrid Entities: Problems Arising from the Attribution of Income Through Withholding Tax Relief � Can Specific Domestic Provisions be a Suitable Solution Concept?

    Christian Kahlenberg

    • Resumen

    págs. 146-162

    

  • The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment � Part 2

    Frank Pötgens, Pieter Van Os, Pierre Henri Durand, Anne-Robert-Jacques Turgot, Aliénor Dony, Matthias Scheifele, Günter P. Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romao, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare

    • Resumen

    págs. 163-179

    

  • Jurisdiction of the Italian Tax Judge on Administrative Acts Denying Access to the Arbitration Convention on Transfer Pricing: Towards a Dispute Resolution Procedure Ever More Independent of State Control

    Daniele de Carolis

    • Resumen

    págs. 180-184

    

  • Taxation of Income in Foreign Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts

    Peter Koerver Schmidt

    • Resumen

    págs. 185-191

    

  • Thoughts on the Qatar Financial Centre Sc. �Concessionary Rate� for, Captive Insurers and Reinsurers

    Roberto Scalia

    págs. 192-203