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Intertax, ISSN 0165-2826, Vol. 47, Nº. 4, 2019, págs. 418-420
BEPS, ATAP and the New Tax Dialogue: A Transarlantic Competition?
págs. 1-36
págs. 39-60
The Role of NEgative Harmonitatioon in the European Tax Arena: Special Reference of the Cross-Border Loss Relief Regime
Andrés Sánchez López, Paula Benéitez Régil, Diego Arribas Plaza
págs. 61-80
The BEPS Project in the European Union: Working Up the ATAP Package
págs. 81-98
págs. 99-100
págs. 101-112
págs. 145-158
Harmonization of Controlled Foreign Corporation Rules in the European Union: The Spanish Perspective
págs. 159-172
págs. 173-190
Edit Taxes: One Size Should Not Fit All
págs. 191-226
págs. 227-244
Administrative Cooperation in The Recovery of Claims: Directive 2010/24/EU- A Spanish Approach
págs. 247-278
Change of Paragigm in Administrative Cooperation Directives: Automatic Exchange of Information
págs. 279-300
págs. 301-314
págs. 315-324
págs. 325-338
The New Tax Dispute Resolution Mechanisms in the European Union: The "Arbitration Directive"
págs. 339-352
págs. 353-368
Elimination of Double Taxation in the European Union: Former Article 293 TEEC, EU Competences and Controversial Aspects of the Arbitration Directive
págs. 369-390
págs. 393-406
The 2016 Communication on the Strategy on External Action and the Extenal Dimension of the EU in Tax Matters: Balancing Internal Market and Tax Sovereignty
págs. 407-428
págs. 429-446
págs. 449-466
págs. 467-482
The Commission's State Aid Decisions on Advance Tax Rulings: Criticisms and Potencial Impact on the Future of Direct TAxation Within the European Union
págs. 483-496
The Difficult Relationship Between the Fundamental Freedoms and the Nexus Approach as a Criterion for Applying Preferential Regimes Within the European Union: Special Reference to IP Boxes
págs. 497-520
Case Law of the Court f Justice of the European Union: A Reflection for the Future
págs. 521-540
págs. 541-558
A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt Requires and Deserves Further Analysis
págs. 559-600
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