Intertax

• 

  Año 2019, Vol. 47, Número 11

  • Article

    • Why Can’t the Germans … ? English as Lingua Franca for Tax Treaties

      Richard Xenophon Resch

      • Resumen

      págs. 910-921

      

    • The PPT: The Introduction of a Uniform Standard with an Uncertain Application

      Konstantinos Taramountas

      • Resumen

      págs. 922-937

      

    • Alternative Approaches to Address the (Yet to Be Defined) Treaty Shopping Phenomenon

      Eva Escribano López

      • Resumen

      págs. 938-949

      

    • Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis

      Rita de la Feria, Anculien Schoeman

      • Resumen

      págs. 950-967

      

  • Country note

    • The UAE Fiscal Federalism

      Roberto Scalia

      • Resumen

      págs. 968-978

      

  • Tax in History

    • Hundred Years Tax Code in Germany

      Klaus Dieter Drüen

      • Resumen

      págs. 979-985

      

    • GAAR-dians of the Tax Galaxy. A 100-year GAAR Journey from Germany to Austria and Back to the EU

      Claus Staringer

      págs. 986-988

      

    • Influence of the German Reichsabgabenordnung on Polish General Tax Law

      Adam Nita

      págs. 989-991

      

  • Literature Review

    • Roy Rohatgi on International Taxation − Volume 1: Principles, Ola Ostaszewska & Belema Obuoforibo (editors), IBFD, 2018

      Sunita Jogarajan

      Es reseña de:

      • Roy Rohatgi on International Taxation − Volume 1: Principles

        IBFD, 2018

      págs. 992-993

      

    • S. A. Carvajal & G. A. Valladares, The New Challenges of International Taxation, Los Nuevos Retos de la Fiscalidad Internacional, Asociación Venezolana de Derecho Tributario, Academia Mexicana de Derecho Fiscal, 2018

      Doris Canen

      Es reseña de:

      • The New Challenges of International Taxation, Los Nuevos Retos de la Fiscalidad Internacional

        2018

      págs. 994-995