Archive: Intertax

Showing 11 to 20 of 279 entries

	Title
2015-11-01	The General Anti-Abuse Rule Proposed by the European Commission Author (Person): Franz, Tobias Series Details: Intertax Vol.43, No.11, November 2015, p660–672 Published: November 2015 (Last update: 01/11/2015)
2015-11-01	The New Italian Patent Box: First Evaluation and Compatibility Issues with the OECD Indications Author (Person): Pappalardo, Luca Marco Series Details: Intertax Vol.43, No.11, November 2015, p724–729 Published: November 2015 (Last update: 01/11/2015)
2015-11-01	Use of Foreign Losses: The Advocate General Wants to Turn on the Marks & Spencer Exemption, but the ECJ Rejects the Argument and States That EU Law Constitutes Rights to Deduct Foreign Losses Author (Person): Rønfeldt, Thomas Series Details: Intertax Vol.43, No.11, November 2015, p688–708 Published: November 2015 (Last update: 01/11/2015)
2015-11-01	Open Door Tax Policy for Foreign Direct Investments in South Eastern Europe: Tax Incentives and Flat Tax in Action Author (Person): Maksimovska-Veljanovski, Aleksandra Series Details: Intertax Vol.43, No.11, November 2015, p730–741 Published: November 2015 (Last update: 01/11/2015)
2015-11-01	To What Extent Business Restructurings Fall within the Scope of Transfer Pricing Regulations in Russia? Author (Person): Hanninen, Aleksei Series Details: Intertax Vol.43, No.11, November 2015, p742–755 Published: November 2015 (Last update: 01/11/2015)
2015-10-01	The Relation of Article 9 Paragraph 1 German Double Taxation Treaties to Domestic Tax Law and the Consequences for Current Value Depreciation under Section 1 Paragraph 1: Foreign Tax Act Author (Person): Becker, Johannes Series Details: Intertax Vol.43, No.10, October 2015, p589–594 Published: October 2015 (Last update: 01/10/2015)
2015-10-01	The German Exit Taxation According to Section 6 Foreign Transaction Tax Law and Section 50i Income Tax Law: Current Developments and Areas of Concern Author (Person): Hentschel, Sven \| Moser, Till Series Details: Intertax Vol.43, No.10, October 2015, p610–614 Published: October 2015 (Last update: 01/10/2015)
2015-10-01	The OECD-BEPS Measures to Deal with Aggressive Tax Planning in South America and Sub-Saharan Africa: The Challenges Ahead Author (Person): Mosquera Valderrama, Irma Johanna Series Details: Intertax Vol.43, No.10, October 2015, p615–627 Published: October 2015 (Last update: 01/10/2015)
2015-10-01	Is Aggressive Tax Planning Socially Irresponsible? Author (Person): Panayi, Christiana Series Details: Intertax Vol.43, No.10, October 2015, p544–558 Published: October 2015 (Last update: 01/10/2015)
2015-10-01	The Selectivity of Tax Measures: A Tale of Two Consistencies Author (Person): Ismer, Roland \| Piotrowski, Sophia Series Details: Intertax Vol.43, No.10, October 2015, p559–570 Published: October 2015 (Last update: 01/10/2015)