Intertax

Aims & Scope

Nowhere is the complex field of international taxation better served than in the well-established journal Intertax.

For four decades, it has provided twelve issues a year of practical, up-to-date, high-level international tax information.

Among the many features it offers in elucidation of transnational tax issues are the following: contributions from a global network of tax experts; articles with essential information on both direct and indirect taxation in countries around the world; special regional coverage features – such as EC Tax Scene, US Tax Scene, and World Tax Scene – that offer concise overviews of the latest tax news in these areas; special issues focusing on subjects of particular interest, such as abuse of law; Notes on topical tax developments, as well as case notes on relevant court decisions on international and EU tax issues; and Literature reviews (including books and groundbreaking papers).

Tax attorneys, practitioners (litigation and transactional) in areas where international tax issues are a concern, and academics will all appreciate this pre-eminent review’s authoritative, reliable content and precise, always-timely focus on important developments.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	1.2
2024	0.80

SJR (SCImago Journal Rank)

Year	Value
2024	0.493

Quartile

Year	Value
2024	Q1

h-index

Year	Value
2024	12

Journal Rank

Year	Value
2024	11721

Journal Citation Indicator

Year	Value
2024	180

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Social Sciences, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• The Role of the OECD Commentaries in the Interpretation of Tax Treaties

  Citation: 63

  Authors: Hugh J.

• Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6

  Citation: 45

  Authors: Ana Paula

• BEPS Action 6: Tax Treaty Abuse

  Citation: 45

  Authors: Joris

• BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements

  Citation: 28

  Authors: Otto, Reinout

• Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report

  Citation: 25

  Authors: Robert

• The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis

  Citation: 24

  Authors: Vikram

• Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation

  Citation: 24

  Authors: H.M.

• Debate: Implications of Digitalization for International Corporate Tax Reform

  Citation: 23

  Authors: John, Michael P.

• GAARs and Treaties: From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?

  Citation: 23

  Authors: Andrés Báez

• Some Reflections on the ‘Saving ClauseÂ’

  Citation: 22

  Authors: Georg

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