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Sunday, February 5, 2023

Ana Paula Dourado (General Editor of Intertax)

The Contents of Intertax, Volume 51, Issue 02, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan African Countries This article explores the implications of Pillar 2 of the G20/OECD Inclusive Framework Blueprint for global tax reform on tax incentives and...

The Contents of Intertax, Volume 51, Issue 02, 2023

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Victoria Perry, Pillar 2, Tax Competition, and Low Income Sub-Saharan African Countries This article explores the implications of Pillar 2 of the G20/OECD Inclusive Framework Blueprint for global tax reform on tax incentives and...

The Contents of Intertax, Volume 50, Issue 12, 2022

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions: Joachim Englisch, GloBE Rules and Tax Competition This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment....

The Contents of Intertax, Volume 50, Issue 11, 2022

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Brown & G. Jackson, Interpretation of Multi-Lateral Treaties: The Purposive Approach and Multiple Parties Through the Lens of the UK Courts In this article the authors consider how to interpret the multilateral provisions in...

The Contents of Intertax, Volume 50, Issue 11, 2022

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:   Brown & G. Jackson, Interpretation of Multi-Lateral Treaties: The Purposive Approach and Multiple Parties Through the Lens of the UK Courts In this article the authors consider how to interpret the multilateral provisions in...

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