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Popular Articles:
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Employees of International Organisations: Pensions Taxation
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Is FATCA ‘Much Ado About Nothing’? Is FATCA’s Tax Revenue Going to Offset Its IRS and Industry Costs?
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Announcement of the final BEPS action plan
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The McDonald’s State Aid Case – The EU Commission Interprets a Tax Treaty
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Is it not Time to Correct the OECD MC Commentary on CFC’s?
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“The United States of America is the most powerful nation on Earth.” What does this mean for the future of CV/BV-structures?
Recent Articles:
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The Contents of Intertax, Volume 52, Issue 03, 2024
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Anti-profiteering Provisions under Indian GST: Despite Judicial Blessing, the Government must reconsider its stance
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The Contents of Highlights & Insights on European Taxation
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Announcing the new Managing Editor of Kluwer International Tax Blog – Prof. Dr. Svetislav. V. Kostic
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Why S&S Approach as Amount B of Pillar One brings us nothing, at all
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The UN Proposal on Revision of Article 8 – Focus Airlines: Critical analysis and our take on whether it is in the Interest of Developing Countries?
Random Articles:
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How is the CJEU construing the fund management VAT exemption in light of digitalisation and outsourcing? – Part 1
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Broken Deals and EU VAT
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White, Grey and Black Hat Tax Administrations – A Proposal for a U.S. Carrot & Stick Approach Part I (followed by a Critical FATCA Update)
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BEPS Project at half way – Entering the implementation stage
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The Contents of Intertax, Volume 50, Issue 11, 2022
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A Pledge for an EU-Harmonized VAT Return
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Alienation of Shares, BEPS, Double Taxation, International Tax Law, M&A and Reorganizations, MLI, OECD, Residence, State Aid, Tax Avoidance, Tax Treaties
Is the first taste of the PPT Maple flavour?
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A proposal for harmonizing the rules on the allocation of taxing rights within the EU and in the relations between Member States and third countries: ATRiD and EU tax treaties
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Tax Planning – Beyond Substance and Business Purposes Analysis
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Is the EU council about to confirm the existence of an EU at arm’s length principle?