Intertax

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  Año 2021, Vol. 49, Número 5

  • EU and International Income Tax Coordination After the Pandemics: It Is Time to Take It Personal

    Edoardo Traversa

    págs. 390-392

    

  • The Imported Mismatch Rule in Light of the Fundamental Freedoms

    Moritz Scherleitner

    págs. 393-407

    

  • Married, Unmarried Cohabitants, (Multiple) Parents and (Step) Children in Tax Law in the Netherlands and Europe

    N.C.G. Gubbels

    págs. 408-423

    

  • In-kind Contributions: Taxation of International Consortium Workers

    Christian Schwarz

    págs. 424-436

    

  • Policy Note: Transformation Of The Legal Mechanism Of Taxation Under The Influence Of Digitalization: Russian Case Study

    Mariam A. Davydova, Karina T. Anisina, Mariam A. Davydova, Ekaterina G. Kostikova, Elena V. Migacheva, Maxim M. Proshunin, Olga I. Lyutova, Elena Y. Pavlova

    págs. 437-448

    

  • Country Note: Taxing The Income Of Digital Non-Resident Companies Under The ‘Significant Economic Presence’ (Sep) Rules In Nigeria

    Olumide Obayemi

    págs. 449-465

    

  • Tax In History: The 30 Year Anniversary of the Disintegration of the Eastern Bloc: Tax Reform Process in Hungary

    Gabriella Erdós

    págs. 466-469

    

  • Tax In History: Polish Tax System In Transition To Democracy And Market Economy

    Malgorzata Sek

    págs. 470-475

    

  • Literature Review: S. Daly, Tax Authority Advice and the Public, Hart Publishing, 2020

    Giorgio Beretta

    págs. 476-478