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. Developing a Regulatory Framework for the Taxation of Virtual Currencies. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 2 作者:Bal, Aleksandra. | |
| This article reviews virtual currency regulations in five selected countries (Australia, Germany, th |
| 2. Jonathan. Schwarz, Schwarz on Tax Treaties, 5th Edition, Wolters Kluwer, Kluwer Law International, 2018. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 2 作者:van de Vijver, Anne. | |
| 3. BEPS Action 4 and Its Compatibility with the Principle of Non-Discrimination Under Article 24(4) of the OECD Model Convention. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 作者:Burkhalter-Martinez, Natassia. | |
| The final reports of the OECD Base Erosion and Profit Splitting (BEPS) Project were published in Oct |
| 4. The DNA of the Principal Purpose Test in the Multilateral Instrument. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 作者:Gomes, Marcus Livio. | |
| This article provides a comprehensive analysis of the framework of the principal purpose test (PPT) |
| 5. Cross-Border Mobility of Individuals and the Lack of Fiscal Policy Coordination Among Jurisdictions (Even) After the BEPS Project. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 作者:Beretta, Giorgio. | |
| Cross-border mobility of individuals has serious implications for states, irrespective of whether th |
| 6. Taxing Where Value Is Created: What's 'User Involvement' Got to Do with It? |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 2 作者:Becker, Johannes | |
| According to the OECD and the EU Commission, profits should be taxed 'where value is created'. A com |
| 7. Developing a Uniform Understanding of Income Classification: Everyone's Business? - A Review of Business Income and the Criterion of Asset Management in Tax Treaty Interpretation. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 作者:Schwibinger, Stefan. | |
| Conflicts of qualification under tax treaties may result from the lack of a clear borderline between |
| 8. International Tax Law: 'Context' in the Interpretation and Application of Double Tax Treaties. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 | |
| 9. Consistency of ECJ Case Law: Formal Requirements in VAT Matters. |
| [外文期刊] 刊名:《Intertax, International Tax Review》 2019 , Volume 47 , Number 1 作者:Miku?a, Pawe?. | |