Intertax

• 

  Año 2023, Vol. 51, Número 4

  • Editorial: The Rule of Law and Rule of Reason in the Aftermath of BEPS

    Yariv Brauner

    págs. 268-271

    

  • Towards an Amended Arm’s Length Principle: Tackling Complexity and Implementing Destination Rules in Transfer Pricing

    Stefan Greil, Michael Overesch, Anna Rohlfing Bastian, Ulrich Schreiber, Caren Sureth

    • Resumen

    págs. 272-289

    

  • The Membership Theory of Taxation

    Charles Garavan

    • Resumen

    págs. 290-308

    

  • Hungarian Tax on Digital Advertising Services in the Spotlight of Challenges

    Daniel Deak

    • Resumen

    págs. 309-323

    

  • Policy Note: Beyond the 2-Pillar Solution: A Case for a Global Income Tax and the Creation of the International Tax Organization

    Natalia Quiñones

    • Resumen

    págs. 324-334

    

  • Case Law Trends: New Targeted Interest Deduction Limitation Rules Post Lexel

    Alexander Tale

    • Resumen

    págs. 335-348

    

  • Kuźniacki, Błażej. "Beneficial Ownership in International Taxation": Elgar Tax Law and Practice Series, 2022

    Ricardo García Antón

    Es reseña de:

    • Beneficial Ownership in International Taxation

      Błażej Kuźniacki

      Elgar Tax Law and Practice series, 2022

    págs. 349-351