Intertax

• 

  Año 2017, Vol. 45, Número 4

  • Peer reviewed article

    • Reconceptionalization of the "Immovable Property Clause" in article 13 paragraph 4 OECD model convention by means of the multilateral instrument?

      Florian Haase

      págs. 284-295

      

    • The Special Tax Regimes Clause in the 2016 U.S. Model Income Tax Convention

      Félix Alberto Vega Borrego

      págs. 296-309

      

  • Articles

    • A Brave New Post-BEPS World: New Double Tax Treaty Between Germany and Australia Implements BEPS Measures

      Ludmilla Maurer, Christian Port, Tom Roth, John Walker

      págs. 310-321

      

    • Interest Deduction in the Netherlands: Tax Aspects of the Different Interest Deduction Limitation Rules

      Arco Bobeldijk, Tim Hendriks

      págs. 322-332

      

    • Perspectives of the Concept of Result Regarding Assessment of Municipal Service Tax (ISS) on Exportation of Services: in Brasil

      Adriana Nogueira Tôrres

      págs. 333-340

      

    • From Lax to Tax: India's Changing Policy on Overseas Taxation

      Debadatta Bose

      págs. 341-352

      

    • Italian Tax Authorities Action Against Fictitious Corporate Tax Residence

      Piergiorgio Valente

      págs. 353-360