Intertax

• 

  Año 2016, Vol. 44, Número 6-7

  • Peer reviewed article

    • Institutional hybrid financial instruments and double non-taxation under domestic rules and tax treaty law: the example of spain

      Félix Daniel Martínez Laguna

      • Resumen

      págs. 447-462

      

  • Articles

    • The Quest for a New Corporate Taxation Model and for an Effective Fight against International Tax Avoidance within the EU

      Luca Cerioni

      • Resumen

      págs. 463-480

      

    • BEPS Action 7: Evaluation of the Agency Permanent Establishment

      Justus Eisenbeiss

      • Resumen

      págs. 481-502

      

    • Tackling vat fraud in europe: The international puzzle continues …*

      Lisette van der Hel van Dijk, Menno Griffioen

      • Resumen

      págs. 503-512

      

    • Tax Considerations for the European Union’s Digital Single Market Strategy

      W.J.G. Paardekooper, M van de Ven, A van Esdonk, Y.C Cattel

      • Resumen

      págs. 513-524

      

    • Conflict of Source versus Residence-Based Taxation in India with Reference to Fees for Technical Service

      Manoj Kumar

      • Resumen

      págs. 525-537

      

    • Prospects on the Relationship between Chinese Direct Tax Incentives and Subsidy Rules of the World Trade Organization

      Diheng Xu

      • Resumen

      págs. 538-549

      

    • Financial Budget for 2016–2017: Has India Put Its BEPS Foot Forward?

      Samira Varanasi, Meyyappan Nagappan

      • Resumen

      págs. 550-558

      

    • Recent Developments in the Dutch Loss Carry Over Restrictions for Holding and Intercompany Financing Entities

      Arthur W. Hofman, Shie Yee Au Yeung

      • Resumen

      págs. 559-563

      

    • Transfer pricing: An overview of the italian supreme court´s recent rulings

      Piergiorgio Valente

      • Resumen

      págs. 564-570