The Contents of Intertax, Volume 48, Issue 11, 2020
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Qiang Cai, Luca Cerioni & Xiaorong (Sharron) Li, New Taxing Right in the Unified Approach: Old Wine in a New Bottle The OECD’s ‘Unified Approach’ (UA) features new taxing rights allocated to market…