Intertax

• 

  Año 2020, Vol. 48, Número 8-9

  • Article

    • Portrait of a Tax Transplant Artist

      Kim Brooks

      • Resumen

      págs. 698-707

      

    • Transnational Tax Law-Making in Brazil

      Tarcisio Magalhaes, Ludmila Oliveira

      • Resumen

      págs. 708-718

      

  • Policy Notes

    • The Study of the BEPS 4 Minimum Standards as A Legal Transplant: A Methodological Framework

      Irma Johanna Mosquera Valderrama

      • Resumen

      págs. 719-732

      

  • COVID-19 and Fiscal Policies

    • COVID-19 and Beyond

      Stef van Weeghel

      • Resumen

      págs. 733-735

      

    • Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience

      Kurt VanN Dender, Pierce O'Reilly, Sarah Perren

      • Resumen

      págs. 736-742

      

    • Solidarity in the European Union in the Time of COVID-19: Paving the Way for a Genuine EU Tax?

      Gianluigi Bizioli, Edoardo Traversa

      • Resumen

      págs. 743-753

      

    • COVID-19 Nordic Responses

      Cécile Brokelind, Åsa Hansson

      • Resumen

      págs. 754-760

      

    • Italy’s Tax and Fiscal Policy Measures at the Time of the COVID-19 Crisis: ‘Tax Peanuts’ Without a New Deal

      Giorgio Beretta, Gianluigi Bizioli

      • Resumen

      págs. 761-768

      

    • COVID-19 and Taxation in Southeastern Europe

      Svetislav V. Kostic

      • Resumen

      págs. 769-775

      

    • Strategies and Challenges Amidst COVID-19 Facing South Africa and Neighbouring Countries

      Jennifer Roeleveld

      • Resumen

      págs. 776-782

      

    • COVID-19 and Japanese Tax Policy

      Yoshihiro Masui

      • Resumen

      págs. 783-786

      

    • The Paycheck Protection Programme: A Tax Expenditure in Reverse?

      Victor Thuronyi

      • Resumen

      págs. 787-789

      

    • COVID-19 and US Tax Policy: What Needs to Change?

      Reuven Avi-Yonah

      • Resumen

      págs. 790-793

      

    • Tax Policy and the COVID-19 Crisis

      Richard Collier, Alice Pirlot, John Vella

      • Resumen

      págs. 794-804

      

    • International Tax in the Time of COVID-19

      Philip Baker

      • Resumen

      págs. 805-813

      

    • Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties.

      Andrés Báez Moreno

      • Resumen

      págs. 814-830

      

  • Case Law Note

    • Arm’s Length Net Income for German Withholding Tax and Tax Declaration Purposes

      Ulf Andersen

      • Resumen

      págs. 831-835

      

  • Literature Review

    • Time and Tax: Issues in International, EU, and Constitutional Law, W. Hashlehner, G. Kofler and A. Rust (editors), Kluwer Law International, 2018, by Cécile Brokelind

      Cécile Brokelind

      Es reseña de:

      • Time and Tax: Issues in International, EU, and Constitutional Law

        Kluwer Law International, 2018

      págs. 836-840

      

    • Jonathan Barros Vita, BEPS 2.0, Digital Services Tax – DST and the Perspectives in the Brazilian Law, Digital Services Tax – DST e Perspectivas no Direito Brasileiro, Construtivismo Lógico-Semântico e os Diálogos entre Teoria e Prática, P. de Barros Carvalho (editor), Noeses, 2019

      Marcus Livio Gomes, Nathalia de Andrade Medeiros Tavares

      Es reseña de:

      • BEPS 2.0, Digital Services Tax – DST and the Perspectives in the Brazilian Law

        Noeses, 2019

      págs. 841-842