Intertax

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  Año 2020, Vol. 48, Número 10

  • Article

    • International Tax Soft Law Instruments: The Futility of the Static v. Dynamic Interpretation Debate

      Aitor Navarro Ibarrola

      • Resumen

      págs. 848-860

      

    • The Arm’s Length Principle Evolves Towards a ‘Value Creation Functional (i.e. DEMPE) Formula Standard’: A Barrier or a Gateway to Locational Business Planning?

      Mirna Solange Screpante

      • Resumen

      págs. 861-878

      

    • Blockchain Technology and the Allocation of Taxing Rights to Payments Related to Initial Coin Offerings

      Louise Fjord Kjærsgaard

      • Resumen

      págs. 879-903

      

  • Country Note

    • The Newly Revised Israel–Japan Double Taxation Convention: The MLI’s Impacts and Implications

      Yehoshua Sherman, Zeev Weiss, Reika Saito

      • Resumen

      págs. 904-921

      

    • Customs and Fiscal Control in Poland as a Radical Measure to Eliminate Tax Evasion

      Krzysztof Teszner

      • Resumen

      págs. 922-928

      

  • Tax in History

    • The 100th Anniversary of International Institutions and International Taxation

      Sunita Jogarajan

      • Resumen

      págs. 929-933

      

  • Case Law Note

    • Positive Outcome for Businesses of Recent VAT Cases from the Court of Justice of the European Union

      Samuel Cazes

      • Resumen

      págs. 934-937

      

  • Literature Review

    • Blum, D. W. "The Relationship Between the OECD Multilateral Instrument and Covered Tax Agreements. Multilateralism and the Interpretation of the MLI, 72 Bull: Int’l Tax’n 3, pp. 131-140, 2018

      Ricardo García Antón (res.)

      Es reseña de:

      • The Relationship Between the OECD Multilateral Instrument and Covered Tax Agreements: Multilateralism and the Interpretation of the MLI

        Bulletin for International Taxation, Vol. 72, Núm. 3, 2018

      págs. 938-940

      

    • L. Parada, Double Non-taxation and the Use of Hybrid Entities. An alternative Approach in the New Era of BEPS, Series on International Taxation 66, Wolters Kluwer, 2018

      Gianluigi Bizioli

      Es reseña de:

      • Double Non-taxation and the Use of Hybrid Entities. An alternative Approach in the New Era of BEPS

        WOLTERS KLUWER LAW & BUSINESS, 2018

      págs. 941-943

      

    • Tatiana Falcão, A Proposition for a Multilateral Carbon Tax Treaty, Doctoral Series vol. 47, IBFD, 2019

      Frans Vanistendael

      Es reseña de:

      • A Proposition for a Multilateral Carbon Tax Treaty

        IBFD Doctoral Series, Vol. 47, IBFD, 2019

      págs. 944-946