Intertax

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Eric C.C.M. Kemmeren, A Global Framework for Capital Gains Taxes Globally,…

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Michael Lang, Double Taxation Conventions in the Case Law of the CJEU This…

Volume 44 (2016), Issue 8/9 contains: EDITORIAL: Andreas OESTREICHER, 'To See or Not to See: That Is Not the Question' ARTICLES: Georg KOFLER, 'Some Reflections on the ‘Saving Clause’' Abstract:…

Volume 44 (2016) issue 6/7 contains: EDITORIAL: Ana Paula DOURADO, 'The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?'   ARTICLES: Félix Daniel MARTINEZ LAGUNA, 'Institutional Hybrid Financial…

Volume 44, Issue 5 contains: ARTICLES: Roland ISMER, Sophia PIOTROWSKI, 'A BIT Too Much: Or How Best to Resolve Tax Treaty Disputes?' Abstract: State to state disputes under tax treaties are…

Volume 44, Issue 4 contains: ARTICLES: Lisette van der HEL - van DIJK, Menno GRIFFIOEN, 'Tackling VAT-Fraud in Europe: A Complicated International Puzzle' Abstract: In Europe, the fight against VAT…

Volume 44 (2016) Issue 3 contains: ARTICLES José Manuel Calderón CARRERO, Alberto Quintas SEARA, 'The Concept of ‘Aggressive Tax Planning’ Launched by the OECD and the EU Commission in the BEPS Era:…

Volume 44 (2016) Issue 2 contains: EDITORIAL Dennis WEBER, 'The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect'…

Volume 44 (2016) Issue 1 contains: EDITORIAL Ana Paulo DOURADO, 'May You Live In Interesting Times' Abstract: In the current global tax good governance context, exchange of information is one…