期刊信息
| Intertax, International Tax Review | |
| 印刷版ISSN： | 0165-2826 |
| 出版者： | Kluwer Law International |
| 国家： | Netherlands |
| 状态： | Active |
| 创刊年： | 1971 |
| 周期： | Monthly |
| 类型： | Journal; Academic/Scholarly |
| 语种： | Text in English |
| 学科： | BUSINESS AND ECONOMICS - INTERNATIONAL COMMERCE; BUSINESS AND ECONOMICS - PUBLIC FINANCE, TAXATION |
| 期刊URL： | 链接地址 |
| 来源： | EBSCOBSP |
《Intertax, International Tax Review》
| 刊内检索 |
| 1. Recent Developments in the Dutch Loss Carry Over Restrictions for Holding and Intercompany Financing Entities. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 6-7 作者:Hofman, Arthur W. | |
| Based on Dutch tax law, losses resulting from holding and financing activities are ring-fenced in su |
| 2. Formulary Apportionment: A Revamp in the Post-Base Erosion and Profit Shifting Era? |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 10 作者:Cottani, Giammarco. | |
| In this article, the author analyses the advantages and drawbacks of adopting Formulary Apportionmen |
| 3. untitle |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 11 作者:D??cio Rolim, Jo?o. | |
| This article discusses the role of and main justifications for general anti-avoidance rules (GAARs) |
| 4. Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 6-7 作者:Mart??nez Laguna, F??lix Daniel. | |
| Attention has been paid to double non-taxation resulting from contractual hybrid financial instrumen |
| 5. Beneficial Ownership and Derivatives: An Analysis of the Decision of the Swiss Federal Supreme Court Concerning Total Return Swaps (Swiss Swaps Case). |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 8-9 作者:Weidmann, Oktavia. | |
| The recent decision of the Swiss Federal Supreme Court in the Swiss Swaps Case dealt with the questi |
| 6. The Concept of ��Permanent Establishment�� at the Spanish Courts: Special Reference to the Roche and Dell Cases. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 8-9 作者:Vaquer Ferrer, Francisco Antonio. | |
| An accurate definition of the concept of permanent establishment is crucial to the application of th |
| 7. Common Interpretation as a Method for Interpreting Double Tax Conventions in Germany: Theoretical Foundation and Results of Empirical Research. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 8-9 作者:Sixdorf, Franziska. | |
| With ninety? double tax conventions with respect to taxes on income and on capital (DTC) in force as |
| 8. From Skandia to Larentia: National Jurisdiction to Deviate from the VAT Directive. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 8-9 作者:Bomer, Albert H. | |
| In the Skandia case the European Court of Justice has decided that, despite Skandia being one legal |
| 9. Base Erosion and Profit Shifting and Business Restructurings. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 10 作者:Hall, Mikael | |
| In anticipation of the release of the new Chapter IX of the Organisation for Economic Co-operation a |
| 10. A Conference on the Impact of the BEPS Project on Business Models. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2016 , Volume , Number 10 作者:Monsenego, J??r?me. | |
| The article discusses the highlights of an international tax conference on the possible impact of th |