Intertax

Intertax dedicates this special issue to digital taxation, aiming to contribute to the ongoing debate on the topic. The reader will find herein the entire range of existing positions, discussed…

The May issue of Intertax is already available online here. The online reader can now identify the different sections, which include, besides the articles, an editorial, debate, country and case-law…

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:…