Intertax

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  Año 2020, Vol. 48, Número 11

  • Article

    • New Taxing Right in the Unified Approach: Old Wine in a New Bottle

      Qiang Cai, Luca Cerioni, Xiaorong Li

      • Resumen

      págs. 956-965

      

    • The Future of OECD Tax Arbitration: The Relevance of Investment Treaty and WTO Dispute Settlement Practice in Promoting a Gradual Evolution of the International Tax Dispute Resolution System

      Spyridon E. Malamis

      • Resumen

      págs. 966-982

      

    • A General Income Inclusion Rule as a Tool for Improving the International Tax Regime – Challenges Arising from EU Primary Law

      Peter Koerver Schmidt

      • Resumen

      págs. 983-997

      

    • Group Transactions, Transfer Pricing and Litigation: Evidence from Portugal

      António Martins, Sandrina Correia, Daniel Taborda

      • Resumen

      págs. 998-1011

      

  • Country Note

    • Procedures of the Polish Tax Authorities and the VAT Gap: Evidence from Administrative Court Files

      Dominik J. Gajewski, Kamil Jonski

      • Resumen

      págs. 1012-1019

      

    • Inheritance Tax and Foreign Spouses in Turkey: A Comparative Study

      Ayşe Nil Tosun

      • Resumen

      págs. 1020-1029

      

    • Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision

      Maria R.U.D Tambunan, Womsiter Sinaga

      • Resumen

      págs. 1030-1044

      

  • Tax in History

    • The Italian Statute of Taxpayers’ Rights: State of the Art 20 Years after Its Enactment

      Nicola Sartori

      • Resumen

      págs. 1045-1052

      

  • Country Note

    • Italian Supreme Court and the Parent-Subsidiary Directive: A Dark Tunnel with a Light at the End?

      Alessio Persiani

      • Resumen

      págs. 1053-1061

      

  • Literature Review

    • Tax and the Digital Economy: Challenges and Proposals for Reform, W. Haslehner, G. Kofler, K. Pantazatou & A. Rust (editors), Series on International Taxation 69, Wolters Kluwer, 2019

      Lucas de Lima Carvalho

      Es reseña de:

      • Tax and the Digital Economy: Challenges and Proposals for Reform

        Wolters Kluwer, 2019

      págs. 1062-1067

      

    • European Tax Law, P. J. Wattel, O. Marres & H. Vermeulen (editors), Volume I, 7th ed., Kluwer Law International, 2019

      María Serrat i Martín

      Es reseña de:

      • European Tax Law

        Kluwer Law International, 2019

      págs. 1068-1071