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…

I am happy to inform you that issue the first issue of 2019 is available and includes, among others, the following contributions: My editorial, which is entitled “In Search of an International Tax System in a Post-BEPS Tax Competition Setting”. It claims that the future of the international tax system will depend on how successful…

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…

I am delighted to share the contents of Intertax issue 11 with our readers. My editorial entitled “Profit Splitting and the Aspirational Arm’s Length Principle” discusses the (in)adequacy of the arm’s length principle, mainly or almost exclusively based on comparable transactions among unrelated parties, in cases where comparable transactions do not exist, in order to…

I am delighted to inform you that the latest issue (Issue 10) of the journal is available online. My editorial focuses on the recently published OECD Financial Transactions Discussion Draft, Ruth Mason discusses the Wayfair case, and the debate on whistleblowers and taxes is followed up by Alain Steichen. You can read and select many…

I am happy to inform you that the latest issue – the August-September double issue – of the journal is now available, and includes many excellent contributions on a varied range of topics, such as, among others, Taxation in the Digitalized Economy, Article 12-A UN Model Convention, Mandatory Tax Arbitration, the Ancillary Principle Under Model…

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…

Volume 44 (2016), Issue 8/9 contains: EDITORIAL: Andreas OESTREICHER, ‘To See or Not to See: That Is Not the Question’ ARTICLES: Georg KOFLER, ‘Some Reflections on the ‘Saving Clause’’ Abstract: Action 6 of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting project deals with tax treaty abuse and proposes inter…

Volume 44 (2016) issue 6/7 contains: EDITORIAL: Ana Paula DOURADO, ‘The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?’   ARTICLES: Félix Daniel MARTINEZ LAGUNA, ‘Institutional Hybrid Financial Instruments and Double Non-taxation under Domestic Rules and Tax Treaty Law: The Example of Spain’ Abstract: Attention has been paid to double non-taxation resulting from contractual hybrid…

Volume 44, Issue 5 contains: ARTICLES: Roland ISMER, Sophia PIOTROWSKI, ‘A BIT Too Much: Or How Best to Resolve Tax Treaty Disputes?’ Abstract: State to state disputes under tax treaties are increasingly open for mandatory arbitration when intergovernmental negotiations do not reach a timely agreement. The present contribution seeks to understand this procedure. It also…