Intertax

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  Año 2019, Vol. 47, Número 2

  • Article

    • Measuring and Interpreting Countries’ Tax Attractiveness for Investments in Digital Business Models

      Marcel Olbert, Christoph Spengel, Ann-Catherin Werner

      • Resumen

      págs. 148-160

      

    • Taxing Where Value Is Created: What’s ‘User Involvement’ Got to Do with It?

      Johannes Becker, Joachim Englisch

      • Resumen

      págs. 161-171

      

  • Debate

    • Comment on J. Becker & J. Englisch, ‘Taxing Where Value Is Created: What’s “User Involvement” Got to Do with It?

      Patricia Hofmann, Nadine Riedel

      págs. 172-175

      

  • Article

    • Equalization Taxes and the EU’s ‘Digital Services Tax

      Georg Kofler, Julia Sinnig

      • Resumen

      págs. 176-200

      

    • The Digital Services Tax and Fundamental Freedoms: Appraisal Under the Doctrine of Measures Having Equivalent Effect to Quantitative Restrictions

      Christina Dimitropoulou

      • Resumen

      págs. 201-218

      

    • Developing a Regulatory Framework for the Taxation of Virtual Currencies

      Aleksandra Bal

      • Resumen

      págs. 219-233

      

  • Literature Review

    • Jonathan. Schwarz, Schwarz on Tax Treaties, 5th Edition, Wolters Kluwer, Kluwer Law International, 2018

      Anne van de Vijver

      Es reseña de:

      • Schwarz on Tax Treaties

        Wolters Kluwer, 2018

      págs. 234-238

      

    • The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, M. Lang, P. Pistone, A. Rust, J. Schuch and C. Staringer (editors), Wolters Kluwer, 2018', Marcus Livio Gomes

      Marcus Lívio Gomes

      Es reseña de:

      • The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects

        Wolters Kluwer, 2018

      págs. 239-241