Intertaxの48巻8/9号でコロナ特集

「新型コロナと財政政策」の特集として13編。おおまかに分けて，総説編，地域編，国際課税編といったくくり。最後の論文などはかなり辛口で，租税条約の適用について今期のゼミで議論したことと密接に関連。

COVID-19 and Fiscal Policies: COVID-19 and Beyond (p. 733) 

Stef van Weeghel

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COVID-19 and Fiscal Policies: Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience (p. 736) 

Sarah Perret, Pierce O’Reilly, Kurt Van Dender

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COVID-19 and Fiscal Policies: Solidarity in the European Union in the Time of COVID-19: Paving the Way for a Genuine EU Tax? (p. 743) 

Edoardo Traversa, Gianluigi Bizioli

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COVID-19 Nordic Responses (p. 754) 

Åsa Hansson, Cécile Brokelind

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COVID-19 and Fiscal Policies: Italy’s Tax and Fiscal Policy Measures at the Time of the COVID-19 Crisis: ‘Tax Peanuts’ Without a New Deal (p. 761) 

Gianluigi Bizioli, Giorgio Beretta

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COVID-19 and Fiscal Policies: COVID-19 and Taxation in Southeastern Europe (p. 769) 

Svetislav V. Kostic

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COVID-19 and Fiscal Policies: Strategies and Challenges Amidst COVID-19 Facing South Africa and Neighbouring Countries (p. 776) 

Jennifer Roeleveld

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COVID-19 and Fiscal Policies: COVID-19 and Japanese Tax Policy (p. 783) 

Yoshihiro Masui

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COVID-19 and Fiscal Policies: The Paycheck Protection Programme: A Tax Expenditure in Reverse? (p. 787) 

Victor Thuronyi

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COVID-19 and Fiscal Policies: COVID-19 and US Tax Policy: What Needs to Change? (p. 790) 

Reuven S. Avi-Yonah

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COVID-19 and Fiscal Policies: Tax Policy and the COVID-19 Crisis (p. 794) 

John Vella, Alice Pirlot, Richard Collier

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COVID-19 and Fiscal Policies: International Tax in the Time of COVID-19 (p. 805) 

Philip Baker

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COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties. (p. 814) 

Andrés Báez Moreno