Intertax

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Edoardo Traversa & Benoît Timmermans, Value-Added Tax (VAT) and…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Svetislav V. Kostić, A Plea for a Workforce Presence PE Concept in a Post…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Aleksandra Tychmańska, The OECD as the Future International Tax…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto, Adolfo…

(Forthcoming: Intertax, vol. 49, 2021, issue 8/9) Like it or not, the Covid-19 pandemic has been changing our way of life. Among others, large-scale lockdowns drive us to work from home and to rely…

(Forthcoming: Intertax, vol. 49, 2021, issue 6/7) The Spanish digital services tax (hereinafter DST)[1] came into force 16 January 2021 replicating the European draft directive except for some minor…

Analysis of the ECJ judgments, reading by national courts, and impact on tax treaty practice Authors: Robert Danon,[1] Daniel Gutmann,[2] Margriet Lukkien,[3] Guglielmo Maisto,[4] Adolfo Martín…

Articles 3 and 6 ATAD: a dangerous EU legislative mix In the forthcoming issue of Intertax, I make an in-depth analysis of the issues concerning the partial implementation of the EU GAAR, as…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Carla De Pietro, Beneficial Ownership, Tax Abuse and Legal Pluralism: An…