Intertax

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  Año 2018, Vol. 46, Número 8-9

  • Articles

    • Mandatory Tax Arbitration: The Next Frontier Issue

      Jeffrey P. Owens

      • Resumen

      págs. 610-610

      

    • BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties

      Adolfo J. Martín Jiménez

      • Resumen

      págs. 620-638

      

    • The Meaning and Scope of the Ancillary Principle Under Model Tax Conventions

      Giorgio Beretta

      • Resumen

      págs. 639-653

      

    • What are the Drivers of Tax Complexity for MNCs? Global Evidence

      Thomas Hoppe, Deborah Schanz, Susan Sturm, Caren Sureth

      • Resumen

      págs. 654-675

      

  • Business Forum

    • Paying Taxes: The Introduction of an Additional Index to Measure Post-Filing Processes

      Neville Howlett, Tom Dane

      págs. 676-685

      

  • Policy Note

    • Release of the UN Model (2017) Update

      Bob Michel

      págs. 686-689

      

    • A New Legal Framework Towards a Definitive EU VAT System: Online Hosting Platforms and E-Books Reveal Unsolved Problems on the Horizon

      Francesco Cannas, Calogero Vecchio, Davide Pellegrini

      • Resumen

      págs. 690-698

      

  • Country note

    • A Dutch Tax Law Perspective on the Implementation of a Preventive Restructuring Framework

      Arco Bobeldijk, Thomas P. Akyürek, Dennis T.C. Tol

      • Resumen

      págs. 699-708

      

    • The Failed Representative Office in France: A View from Germany

      Ulf Andersen

      • Resumen

      págs. 709-715

      

    • First Domestic Decisions on the 2015 Parent-Subsidiary Directive GAAR Implementation: Guiding Principles for EU Member States?

      Jakob Bundgaard, Louise Fjord Kjærsgaard, Lars Bo Aarup

      • Resumen

      págs. 716-724

      

  • Case Law Note

    • The Volkswagen Case: No Longer a Time Limit for Reclaiming Input Tax?

      Alois Charpenet

      • Resumen

      págs. 725-727

      

    • EU VAT: Adjustment of Input VAT

      Eleonor Kristoffersson

      • Resumen

      págs. 728-731

      

  • Literature Review

    • The Green Market Transition: Carbon Taxes, Energy Subsidies and Smart Instrument Mixes, Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor & Michael Mehling (editors), Edward Elgar, 2017

      Alice Pirlot

      Es reseña de:

      • The Green Market Transition: Carbon Taxes, Energy Subsidies and Smart Instrument Mixes

        Stefan E. Weishaar, Larry Kreiser, Janet E. Milne, Hope Ashiabor & Michael Mehling, 2017

      págs. 732-734

      

    • Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings, P. H. Blessing (editor), 4th ed. Wolters Kluwer, 2017, Two volumes.

      Gianluigi Bizioli

      Es reseña de:

      • Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings

        P. H. Blessing Wolters Kluwer, 2017

      págs. 735-737