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…

Volume 44, Issue 4 contains: ARTICLES: Lisette van der HEL – van DIJK, Menno GRIFFIOEN, ‘Tackling VAT-Fraud in Europe: A Complicated International Puzzle’ Abstract: In Europe, the fight against VAT fraud has attracted a lot of attention since the introduction of the current VAT system. The reason for this is simple: VAT fraud leads to…

Volume 44 (2016) Issue 3 contains: ARTICLES José Manuel Calderón CARRERO, Alberto Quintas SEARA, ‘The Concept of ‘Aggressive Tax Planning’ Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning’ Abstract: In recent years, the need to prevent and combat aggressive tax planning has…

Volume 44 (2016) Issue 2 contains: EDITORIAL Dennis WEBER, ‘The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: Background, Impact, Applicability, Purpose and Effect’ Abstract: Due to an amendment of the Parent-Subsidiary Directive, the EU Member States must include a ‘common minimum anti-abuse rule’ in their legislation for situations that fall under the…

Volume 44 (2016) Issue 1 contains: EDITORIAL Ana Paulo DOURADO, ‘May You Live In Interesting Times’ Abstract: In the current global tax good governance context, exchange of information is one condition for the BEPS initiative to be successful. Action 5 (Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance) foresees mandatory spontaneous…