Intertax dedicates this special issue to digital taxation, aiming to contribute to the ongoing debate on the topic. The reader will find herein the entire range of existing positions, discussed comprehensively. The OECD Interim Report 2018 and the EU proposals on digital taxation are already taken into account in some of these articles. After the…
The May issue of Intertax is already available online here. The online reader can now identify the different sections, which include, besides the articles, an editorial, debate, country and case-law notes, as well as literature review. Articles published in the May issue evaluate exchange of information as an international standard, how to ensure ethical behavior…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Eric C.C.M. Kemmeren, A Global Framework for Capital Gains Taxes Globally, tax systems are continuously discussed. That is more than a good thing! Taxes are in the midst of society and should, therefore,…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Michael Lang, Double Taxation Conventions in the Case Law of the CJEU This Essay analyzes the jurisdiction of the CJEU regarding the interpretation of Double Taxation Conventions, by examining the relevant case law…
