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. Implications of Digitalization for International Corporate Tax Reform. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 6-7 作者:Devereux, Michael P. | |
| Digitalization exacerbates the problems faced by the existing system for taxing corporate profit in |
| 2. Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model? |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 6-7 作者:Ismer, Roland | |
| In response to base erosion and profit shifting by multinational enterprises, states increasingly co |
| 3. Revolutionary Changes to the Arm's Length Principle under the OECD BEPS Project: Have CFC Rules Become Redundant? |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 3 作者:Majdowski, Filip | |
| Title question of the article is deliberately provocative. The subject of interactions between Contr |
| 4. International Tax Policy: Between Competition and Cooperation. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 3 作者:Traversa, Edoardo | |
| 5. Implications of Wayfair. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 10 作者:Mason, Ruth. | |
| By now everyone knows about the US Supreme Court's blockbuster decision in South Dakota v. Wayfair ( |
| 6. The Meaning and Scope of the Ancillary Principle Under Model Tax Conventions. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 8-9 作者:Beretta, Giorgio. | |
| Thisrticleiscussesheeaningndcopefhe 'ancillaryrinciple'saidownnariousrovisionsfheECD,NndSodelaxonven |
| 7. BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 8-9 作者:Mart��n Jim��nez, Adolfo. | |
| TheEPSrojectaseftntouchederyelevantpportunitiesoraserosionndrofithifting,ainlyithaymentsorervicesndo |
| 8. Action 2 and the Multilateral Instrument: Is the Reservation Power Putting Coordination at Stake? |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 2 作者:Schoueri, Lu??s Eduardo | |
| In order to address tax arbitrage on hybrids arrangements, Action 2 of the Action Plan on Base Erosi |
| 9. A Historical Analysis of the BEPS Action Plan: Old Acquaintances, New Friends and the Need for a New Approach. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 4 作者:Gonz??lez-Barreda, Pablo A. Hern??ndez. | |
| In 2012, public opinion focussed on what has been called 'aggressive tax planning of multinational e |
| 10. Controlled Foreign Companies: Selected Policy Issues - or the Missing Elements of BEPS Action 3 and the Anti-Tax Avoidance Directive. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2018 , Volume 46 , Number 4 作者:Blum, Daniel W. | |
| The discussion of controlled foreign corporations (CFCs) in both the Final Report on Action 3 of the |