Intertax

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  Año 2023, Vol. 51, Número 10

  • Editorial: The Costs of Pillar 2: Legitimacy, Legality, and Lock-in

    Werner Haslehner

    págs. 634-637

    

  • Globe: The Potential Costs Of Cooperation

    Tsilly Dagan

    págs. 638-649

    

  • UN MTC Article 14: The Mistaken Retention

    Muhammad Ashfaq Ahmed

    págs. 650-666

    

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

    Mario Martini, Suranjali Tandon

    págs. 667-681

    

  • Targeted Measures Against Intra-Group Debt Financing: What Needs and Design Options in Light of the ATAD, Transfer Pricing Rules, and Pillar 2?

    Jérôme Monsenego

    págs. 682-696

    

  • Tax In History: Twenty Years After the Adoption of the Energy Taxation Directive, Is Its Reform in a Greener Sense Just an Illusion?

    Marina Bisogno

    págs. 697-702

    

  • Case Law Trends: Adjustment of Deductions in case of the Abandonment of an Investment Project: Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timisoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21)

    Maria Senyk

    págs. 703-711

    

  • Literature Review: Markus Surmann, Hybrid Arrangements According to ATAD II: Dealing with the Harmonised Correspondence Rules in Income Tax Law [Hybrid Gestaltungen nach der ATAD II: Umgang mit der harmonisierten Korrespondenzregeln im Ertragsteuerrecht], Otto Schmidt, 2022

    Stefanie Geringer

    págs. 712-714

    

  • Literature Review: Bret Wells, International Taxation: ISBN 978-1636597744, 492 pages, US$ 57. Foundation Press, 5th edition, 2022 and James R. Repetti, Diane M. Ring & Stephen E. Shay, Introduction to United States International Taxation ISBN 978-9403523859, £132 Kluwer Law International, 7th edition, 2021

    Bernard Schneider

    págs. 715-717