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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 7 39 71