About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

48 Intertax [i] (2020)

handle is hein.kluwer/intrtax0048 and id is 1 raw text is: 







VOLUME    48, ISSUE  1                                                                                January  2020







           s      s      s       s                                 _                     _        ,y; _   ,; i
        ,..../</eF^a ~r.`a.N\../</eF^a... ...> <  %</eF^a ~r.`a.N\../</eF^a... ...> <  : 'Y?.</ve.^a: ?2 .GV.:.::o>  o. ry;.V.s::..J_ ..  ...>YF/v:'i av  a  .....  a: U
        .c ................<,_..,...,......  ..T.,...,........<,_..,...,......  ..T...<S  s.,...,.........r  ....:..,  .........<S  s.,...,.  .......,.....  .. .,:.,,  .<.S  .s.,..:,..   >z? 'st;S S'.'ii c'/.,v  ~
        ,.,. ..r<:,  za5  .. ..<: r.:: ,,..,  ..<..  :>.., .... ..<:. r.:: ,,... ~.v.. . <,  zs:.3.;  ,._,  ,.t>.:.  r..E ,. t>.a;,.: <:.,4>, ,.,  ,ftsr     <:..2.-
        ~._..,.  .  ,  ss.,  ,......u ,...,.  ,...,....,. <.>7..,.r  ,......,<,..,  ,  nu,...,.  ,....   ,..,:'xY~T::cun,. ..  ,..  ,f., .,: )r>.. tz<:..  ..  n<;,f`::aa....=:r..,.r %i<`s.=^,ix.;:,..,.:ze, :.iisr:,::;.c,.'..:r..>.<
            ...:,J;<e.?,.,> ,,,<,c^, iv.:. . ,. a..ae>.....,,..va,,,a,....r...., ,.va,,,,<.u u ,s zK - 'a:,:.,.c:- ~r..: z.:-r.,^.
         n  ... -. .... ,.,.a4. ... ... v . '-a., ~. >... -. .. .... -_ .. ......vc::ru....u..R. .a.s:cY.; Jr+io .^.irys ,..t..,....
         iv./.eG.... y  u.1: L.....1  ...  > .....i;SG   > , a  .,........1  .ea........i, 5.....h> .....1 r. >5 .. h.r::.:1 n:ei:..v...... ......v......v.....h  .:.o-.ro.  a...  ....h> .:...i...  .,9f::'= x  ., eC- ci  n/.......h   ;:`. )  d >,d.....1 n:na.x..u.rs.Rr  i  :yi< x  .. a   a:z Yry:  9   i..
         jy.        r,,.                       ,..                             <i n3Ax.
         ,>.5h`:..,<.ice... ' >fi:'+' :R           `:','G[                               t<..i-.
                -                              ly f:
                         <c:                                             .
                                  u3%:                                                        , y
                                                    Sil            ,.f
                                                                        rrt
                    .` Scv        :AS                                             :r.>.Y                   ..:ux
        ,..,,..,  ,.,,<.<>r ._x,.r.,»....   ..>F.-.r.,.,'..,-r:.ti. r..t..az>7 ..:...s>.o.a  ,..,n...s,.,rn.3.E.. .: .r.>.. ..... ..::: .  r..,>.-.r,.,.,3i.3.E.. . . ...:: arry:: ' ^i;:  °i;:3i:.z.,..,).3.E..>,.. ;x.Y  ,
        ...,..(.,. P.> `rie:^r ..-(.~x       ~Y .rR .. ..-Z.~F .> ,~ . r`e., `r ..-z.~fl.> ...3 .rR,:j., ..-Z.~F .>
                             ata                  ata                  ata        < s       ata       ..<AJ
              ., ., . P:. S'?Fn `a:q',., .....^,. . F ., ., .. r..::'.s., _, .. <.> :n.:`x:o'. Y 4r a';<:.x S'?F;?.. '.<. :?.. .2.i
           ' . ` 'r :i Y', ,r,.u. ' . `'r :i Y', ,r,.u. ' . `'r :i:,3' ' ,r,.u. 's y`7 :i:,3' ;, kiu. 's y`7 ;:,j, ,,^
           at ,c              _ at ,c        = s:>, _ at ,c               _ at ,c               _  rZ~       gad


                             GENERAL EDITOR: ANA PAULA DOURADO


                             EDITORIAL

                        3         The OECD Unified Approach and the New International Tax System: A Half-Way Solution
                              Ana Paula Dourado

                              GUEST EDITORIAL

                        9         On the OECD's `Unified Approach' as Frankenstein's Monster and a Dented Shape Sorter
                              Maarten Floris de Wilde

                              ARTICLES

                      14           The Hybrid Financial Instruments: The Effects of the OECD BEPS Action 2 Report and the ATAD
                              Bart Peeters & Lars Vanneste


                     4             The Troubled Story of the Hungarian Advertisement Tax: How (Not) to Design a Progressive Turnover Tax
                              Rita Szudoczky & Balazs Kdrolyi


                     6  -7        Advance Pricing Arrangements: Optimal Tool - Optimal Framework?
                        /     Piergiorgio Valente


                     74            Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing:
                              Evaluating the Suitability of Some Alternative Approaches in Africa
                              Annet Wanyana Oguttu

                              UN  MTC Article 8: Was the Source Rule Surrender on Article 8 a Blunder?
                   103        The Case Study of Pakistan
                              Muhammad   Ashfaq Ahmed

                              CASE LAW NOTES

                   119        Starbucks and Fiat: Arm's Length Competition Law
                              Peter Wattel


                   12   2         Neutrality and Proportionality in VAT: Making Sense of an (Apparent) Conflict
                              Marco Greggi

                              LITERATURE REVIEWS
                              Alberto Majocchi, European Budget and Sustainable Growth, The Role of a Carbon Tax,
                   13   2         Peter Lang, 2018 & Gilbert E. Metcalf, Paying for Pollution: Why a Carbon Tax is
                              Good for America, OUP, 2019, by Alice Pirlot

                              European State Aid and Tax Rulings, Liza Lovdahl Gormsen (Editor), Edward Elgar
                   13   5     Publishing, 2019, by Alexandra Miladinovic


                   138        PEER  REVIEWER LIST 2019

                   141        Article Index













                                      LUCHTERHAND

                                      dddm&

                                    4p,, Wolters Kluwer

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most