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49 Intertax 1 (2021)

handle is hein.kluwer/intrtax0049 and id is 1 raw text is: Editorial

The OECD Report on Pillar One Blueprint and Article 12B in the UN Report
Ana Paula Dourado

Guest Editorial

The 2020 Pillar Two Blueprint: What Can the GloBE Income Inclusion Rule Do
That CFC Legislation Can't Do?
Johanna Hey

Articles
14          The Market Distortion Provisions of Articles 116-117 TFEU: An Alternative
Route to Qualified Majority Voting in Tax Matters?
Martijn Nouwen
29          Skandia America and VAT Grouping in Spain
Estefania L6pez Llopis

Compliance of Automatic Tax Fraud Detection Systems with the Right to Privacy
Standards Based on the Polish Experience of the STIR System
Marcin Rojszczak

Policy Notes
53          Taxing the Digital Economy: A Case Study on the Unified Approach
Stefan Greil & Thomas Eisgruber

Taxation of Workers in the Gig Economy: A European Perspective
Gillian Murdoch, Ludmilla Maurer, Anne-Carien Smale, Andrea Mirabella, Geoffrey Poras,
Eleonore D'Anthonay & Davinia Rogel

Country Note
82          Combating Tax Avoidance in Russia: Historical Perspective and Current Trends
Daria Podshivalova

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