Editorial Note: The World Split in Two and the Future of the International Tax System
Ana Paula Dourado
págs. 482-483
The Fundamental Freedoms and the Taxation of Dividends Received by Non-resident Investment Funds: Some Thoughts on Non-discrimination With a Special Focus on Recent ECJ Case Law
Moritz Scherleitner
págs. 484-498
What’s in a Name?: The Classification of ‘Interest’ on Crypto-assets in South Africa and Beyond
Shaun Parsons
págs. 499-511
Policy Note: Is the Inheritance and Gift Tax a Reasonable Alternative for the Net Wealth Tax?: A Legal and Economic Analysis Across OECD Countries
Rainer Niemann Anna Maria Anderwald
págs. 512-520
Debate: Is There A Need for A Directive on Pillar Two?
págs. 521-526
Debate: Is There A Need for A Directive on Pillar 2? A Few Normative Comments
Werner Haslehner
págs. 527-530
Critical Review Of The Atad Implementation: The Implementation of the ATAD in Italy
Paolo Arginelli
págs. 531-542
Country Note: A Critical Approach on the Greek Implementation of the DAC6
Petros Pantazopoulos, Katerina Kalampaliki
págs. 543-555
Case Law Trends: Just a Formality!: Substance over Form in EU VAT and the Right to Deduct Input VAT
Madeleine Merkx
págs. 556-567
Literature Review: Craig Eliffe, Taxing the Digital Economy, Theory, Policy and Practice, Cambridge University Press. 2021
Marie Lamensch
págs. 568-569
Literature Review: Environmental Taxation in the Pandemic Era: Opportunities and Challenges, Hope Ashiabor, Janet E. Milne & Mikael Skou Andersen eds, Edward Elgar. 2021
Tatiana Falcao
págs. 570-572
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