Intertax

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  Año 2023, Vol. 51, Número 6-7

  • Editorial: Pillar Two and the Principles of Ability-to-Pay, Legality, and Symmetry

    Ana Paula Dourado

    págs. 448-450

    

  • The EU Solidarity Contribution and a More Proportional Alternative: A Study Under EU and International Investment Law

    Jeroen Lammers, Blazej Kuzniacki

    págs. 451-471

    

  • Enterprise Foundations as ‘Non-profit Organizations’ Under the EU Pillar Two Directive

    Marko Divac Öberg, Louise Blichfeldt Fjord

    págs. 472-486

    

  • Comparing Comparability: A Study of EU, ISDS, and WTO Tax ‘Like’ Cases

    Stefano Castagna

    págs. 487-505

    

  • In Dubio Pro Tributario/In Dubio Mitius as a Rule of Reasoning in Tax Law Interpretation

    Wojciech Morawski, Radim Boháč

    págs. 506-518

    

  • Acknowledging (Celebrating? Regretting?) Sixty Years of Subpart F

    J. Clifton Fleming

    págs. 519-523

    

  • Withholding Taxation Under the Fundamental Freedoms

    Ivan Lazarov

    págs. 524-532

    

  • Literature Review: The Legal Status of Extrinsic Instruments for the Interpretation of Tax Treaties, J. Bossuyt. I edition. Amsterdam:IBFD. 2022

    Paolo Arginelli

    págs. 533-535

    

  • Literature Review: Taxing Profit in a Global Economy, Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella (editors). Oxford University Press. 2020.

    David A. Weisbach

    págs. 536-540