INTERTAX, vol. 44, 2016

ISSUE 1
‘May You Live In Interesting Times’, Ana Paula Dourado, Issue 1, pp. 2–5
‘Source versus Residence State Taxation of Cross-Border Pension Payments: Trouble Shared Is Trouble Halved’, Bastiaan Starink, Issue 1, pp. 6–13
‘Approaches towards the Application of Tax Incentives for Cross-Border Philanthropy’, Renate Buijze, Issue 1, pp. 14–28
‘Timing Issues under Double Tax Treaties: The Dutch Approach’, Daniel Smit, Issue 1, pp. 29–39
‘The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment – Part 1’, Frank P.G. Pötgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Aliénor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romão, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare, Issue 1, pp. 40–62
‘Expansion of the Danish Tonnage Tax Scheme’, Susi Hjorth Baerentzen, Issue 1, pp. 63–69
’10th GREIT Annual Conference on EU BEPS; Fiscal Transparency, Protection of Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion, Tax Avoidance & Aggressive Tax Planning‘, Laura Allevi, Chiara Celesti, Issue 1, pp. 70–96
ISSUE 2
‘The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect’, Dennis Weber, Issue 2, pp. 98–129
‘Tax Inversions: Time to Take a Look in the Mirror Reflections on the Inversion Phenomenon’, Charles Behagg, Issue 2, pp. 130–145
‘Hybrid Entities: Problems Arising from the Attribution of Income Through Withholding Tax Relief – Can Specific Domestic Provisions be a Suitable Solution Concept?’, Christian Kahlenberg, Issue 2, pp. 146–162
‘The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment – Part 2’, Frank P.G. Pötgens, Pieter van Os, Pierre-Henri Durand, Anne Robert, Aliénor Dony, Matthias Scheifele, Gunther Wagner, Andrea Silvestri, Lucia Lancellotti, Filipe Romão, António Castro Caldas, Paulo Pichel, Guillermo Canalejo Lasarte, David López Pombo, Tony Beare, Issue 2, pp. 163–179
‘Jurisdiction of the Italian Tax Judge on Administrative Acts Denying Access to the Arbitration Convention on Transfer Pricing: Towards a Dispute Resolution Procedure Ever More Independent of State Control’, Daniele de Carolis, Issue 2, pp. 180–184
‘Taxation of Income in Foreign Trusts: Denmark Introduces a New Anti-avoidance Rule Targeting the Use of Foreign Trusts’, Peter Koerver Schmidt, Issue 2, pp. 185–191
‘Thoughts on the Qatar Financial Centre Sc. ‘Concessionary Rate’ for, Captive Insurers and Reinsurers’, Roberto Scalia, Issue 2, pp. 192–203

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