Intertax

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  Año 2017, Vol. 45, Número 1

  • Taxation of Individuals in the Sharing Economy

    Giorgo Beretta

    • Resumen

    págs. 2-11

    

  • What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6

    Rita Julien, Petra Koch, Rita Szudoczky

    • Resumen

    págs. 12-37

    

  • Redefining the Relation Between Articles 6, 7 and 21 of the OECD Model

    Alexander Bosman

    • Resumen

    págs. 38-48

    

  • Fair Taxation: Truth is in the Eye of the Beholder*

    Paul Bertrand, Lamberts LL.M

    • Resumen

    págs. 49-53

    

  • Qualification of Services Under Double Tax Treaties in Brazil: Open Issues After Iberdrola Case

    Leonardo Caixeta de Castro Maia, Nelson Melo de Moraes Rêgo

    • Resumen

    págs. 54-66

    

  • A Tax Law Perspective of the ‘Cooperation Council for the Arab States of the Gulf’ (the ‘GCC’)

    Roberto Scalia

    • Resumen

    págs. 67-81

    

  • Developments in the Analysis of the Tie-Breaker Rules for Individuals Under Article 4 (1) OECD

    Timothy Borg Olivier

    • Resumen

    págs. 82-102