Vol 7 (2017)

Table of Contents

Comparative studies

The integration of European and South American markets tested by tax competition
Adriano Di Pietro
Tax treatment of the enterprises internationalization forms: a view from Costa Rica, a system in transition
Adrian Torrealba Navas
International tax law today: a view from Colombia
Mauricio Plazas Vegas
Juridical double taxation as a barrier to the internationalization of companies: the role of international conventions and national tax measures
Eugenio Simòn Acosta
Freedom of movement of businesses: the outcome of exit taxes
Christian Billardi
Freedom of Establishment and Location of the Company: Notes to the Brazilian Law
Hugo de Brito Machado Segundo
Patricio Masbernat, Gloria Ramos Fuentes
Las transacciones entre compañías y su seguridad para las inversiones: la aplicación de precios de transferencia en bienes y fondos
Cesar Garcia Novoa

News and commentary

The relationship between Double Tax Conventions, European Tax Law and domestic legal order: the case of Spain
Josè Miguel Martin Rodriguez
Álvaro Rodríguez Bereijo - La Constitución fiscal de España – Centro de Estudios políticos y constitucionales Madrid, 2015, 359 pages
Jacques Malherbe
A new aspect of the competences of the CJEU in the field of direct taxation: case Austria v. Germany of 12 September2017 (C-648/15)
Philippe Marchessou
Considerations on the judgement of the BVerfG on the conclusion of CETA
Susanna Villani
The Messi case: the criminal risks of tax advisors
Juan Martin Queralt
Cesar Garcia Novoa

Documents and researches

Palabras sobre el Profesor José Vicente Troya
Gilberto Atencio Valladares
Declaración de Granada