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45 Intertax 1 (2017)

handle is hein.kluwer/intrtax0045 and id is 1 raw text is: Peer Reviewed Article 2 Taxation of Individuals in the Sharing Economy Giorgio Beretta Articles 12 What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6 Rita julien, Petra Koch & Rita Szudoczky 38 Redefining the Relation Between Articles 6, 7 and 21 of the OECD Model Alexander Bosman 49 Fair Taxation: Truth is in the Eye of the Beholder Paul B.W.L. Lamberts LL.M. 54 Qualification of Services Under Double Tax Treaties in Brazil: Open Issues After Iberdrola Case Leonardo Freitas de Moraes e Castro & Alexandre Luiz Moraes do Rigo Alonteiro 67 A Tax Law Perspective of the 'Cooperation Council for the Arab States of the Gulf (the 'GCC') Roberto Scalia 82 Developments in the Analysis of the Tie-Breaker Rules for Individuals Under Article 4 (1) OECD Timothy Borg Olivier 103 Article Index 111 Author Index