Intertax

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  Año 2022, Vol. 50, Número 2

  • Editorial: Tax Development In Africa: Three Beacons On The Path To Recovery

    Edoardo Traversa

    págs. 110-112

    

  • Trust or Power: Improving Tax Compliance by Self-Employed Professionals

    Daisy L.A. Ogembo

    págs. 113-125

    

  • International Taxation of Offshore Indirect Transfers of Mineral Assets: Legal Analysis Considering the Principle of Fairness and Sustainable Development

    Eric Ntini Kasoko

    págs. 126-137

    

  • Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI?

    Belisa Ferreira Liotti

    págs. 138-158

    

  • The Islamic Finance in Relationship to the Financing and the Taxation of Small and Medium Enterprises in Tunisia

    Jameleddine Mkadmi, Ali Ahmadi

    págs. 159-167

    

  • Arising Interest in Islamic Finance and Its Taxation in the World and Turkey

    Mustafa Cemil Kara

    págs. 168-176

    

  • A Review of Brazil Approaches to Cooperative Compliance in Light of International Tax Practice and the OECD Concept

    Mario Martini

    • Resumen

    págs. 177-195

    

  • Literature Review: R.C. Leite Pereira, International Tax Cooperation and Exchange of Information [Cooperação Fiscal Internacionale Troca de Informações], Vol. XXXI, Instituto Brasileiro de Direito Tributário - IBDT, 2020

    Luís Flávio Neto

    págs. 196-197