We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Carla De Pietro, Beneficial Ownership, Tax Abuse and Legal Pluralism: An Analysis in Light of the CJEU’s Judgment Concerning the Danish Cases on Interest The complex interconnections characterizing the relationship between the international…

In October 2020, the OECD Secretariat published the ‘Report on Pillar One Blueprint‘ approved by the Inclusive Framework on BEPS as a result of the work on the tax challenges arising from digitisation. The Unified Approach (UA), which is the basis of the Blueprint, is intended to complement the existing system of corporate income taxation….

Since the OECD introduced its Global Anti-Base Erosion Proposal (GLoBE) in early 2019 as the second pillar of the ongoing search for a solution to the tax challenges of the Digitalisation of the economy, the goal of GloBE seems to be moving. On the one hand, already the name suggests that the proposal for a…

We are happy to inform you that the latest issue of the journal is now available and includes, among others, the following contributions: An editorial, Taxes and Regulation, by Alice Pirlot and myself, critically analysing the role of regulatory taxes, with reference to the articles published in this special issue. Johanna Hey, Effectiveness of Regulatory…

We are happy to inform you that the issue 1, 2020, of the journal is now available and includes the following contributions: My editorial, on The OECD Unified Approach and the New International Tax System: A Half-Way Solution. A Guest Editorial by Maarten Floris de Wilde: On the OECD’s ‘Unified Approach’ as Frankenstein’s Monster and…

I am delighted to inform you that the June-July 2019 double issue of Intertax has been published. It includes the editorial by Stef van Weeghel, Digitalization in a Broader Tax Perspective; double-blind peer-reviewed articles on corporate tax systems, the MLI, cross-border losses and EU law, liability in EU VAT, and taxation of cryptocurrencies. You may…

I am delighted to inform you that Intertax, May 2019 issue, has been published. There you may read a critical editorial by Yariv Brauner, on the recent OECD developments on Digital Economy and Taxes: “Developments on the Digital Economy Front: Progression or Regression?”. You may also find excellent double-blind peer-reviewed articles on different relevant international…

I am happy to inform you that issue 4, 2019, of the journal is available and includes, among others, the following contributions: My editorial, entitled “The Commission Proposal to Replace Unanimity for a Qualified Majority in the Tax Field”, focuses on the European Commission Communication to the European Parliament, the European Council and the Council,…

I am happy to inform you that the third issue of 2019 is available and includes, among others, the following contributions: An editorial by Edoardo Traversa, entitled “Ongoing Tax Reforms at the EU Level: Why Trust Matters”, where the author discusses the lack of trust between EU tax administrations, the very slow progress in the…

Intertax dedicates its second issue of 2019 – another special issue – to taxing the digital economy, with seven articles contributing to the scientific and policy debate at the highest level. They are the outcome of again excellent and multidisciplinary research on the topic, by economists and lawyers, with international and European Union insights (see…

Intertax issue 12 is available and I am delighted to share with the reader the topics dealt with in the issue. In my editorial, “Taxes and Competiveness: How Much Competitive Is European Tax Competition?”, I critically address some of the topics discussed on the Platform for Tax Good Governance at its meeting after the summer…