Intertax

• 

  Año 2020, Vol. 48, Número 1

  • Article

    • The Hybrid Financial Instruments: The Effects of the OECD BEPS Action 2 Report and the ATAD

      Bart Peeters, Lars Vanneste

      • Resumen

      págs. 14-45

      

    • The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax

      Rita Szudoczky, Balázs Károlyi

      • Resumen

      págs. 46-66

      

    • Advance Pricing Arrangements: Optimal Tool – Optimal Framework?

      Piergiorgio Valente

      • Resumen

      págs. 67-73

      

    • Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa

      Annet Wanyana Oguttu

      • Resumen

      págs. 74-102

      

    • UN MTC Article 8: Was the Source Rule Surrender on Article 8 a Blunder? The Case Study of Pakistan

      Muhammad Ashfaq

      • Resumen

      págs. 103-118

      

  • Case Law Notes

    • Starbucks and Fiat: Arm’s Length Competition Law

      Peter J. Wattel

      • Resumen

      págs. 119-121

      

    • Neutrality and Proportionality in VAT: Making Sense of an (Apparent) Conflict

      Marco Greggi

      • Resumen

      págs. 122-131

      

  • Literature Review

    • Alberto Majocchi, European Budget and Sustainable Growth, The Role of a Carbon Tax, Peter Lang, 2018

      Alice Pirlot

      Es reseña de:

      • European Budget and Sustainable Growth, The Role of a Carbon Tax

        Peter Lang, 2018

      págs. 132-134

      

    • Gilbert E. Metcalf, Paying for Pollution: Why a Carbon Tax is Good for America, OUP, 2019

      Alice Pirlot

      Es reseña de:

      • Paying for Pollution: Why a Carbon Tax is Good for America

        Oxford : Oxford University Press, 2019

      págs. 134-134

      

    • European State Aid and Tax Rulings, Liza Lovdahl Gormsen (Editor), Edward Elgar Publishing, 2019', Alexandra Miladinovic

      Alexandra Miladinovic

      Es reseña de:

      • European State Aid and Tax Rulings

        Edward Elgar Publishing, 2019

      págs. 135-137