World Tax Journal - Latest Articles
[22 July 2021] - International - Gently Down the Stream: BEPS, Value Theory and the Allocation of Profitability along Global Value Chains
[16 July 2021] - International - Taxing Data-Driven Business: Towards Data Point Pricing
[25 June 2021] - European Union/International - Access Fees to Cultural Heritage Cities: A Way to Promote Sustainable Tourism?
[24 June 2021] - European Union - EU Whistle-blower Directive: Taking Taxpayers’ Rights Seriously
[11 June 2021] - European Union/International - Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does It Fare against the Objectives?
[28 April 2021] - European Union/International - One Directive, Several Transpositions: A Cross-Country Evaluation of the National Implementation of DAC6
[23 March 2021] - International - Aligning Profit Taxation with Value Creation
[5 March 2021] - International - The Principal Purpose Test’s Burden of Proof: Should the OECD Commentary on Article 29(9) Specify Which Party Bears the Onus?
[4 March 2021] - International/European Union - VAT E-Commerce Package: Customs Bugs in the System?
[8 February 2021] - International - A Potential Legal Rationale for Taxing Rights of Market Jurisdictions
[28 December 2020] - International - Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach
[22 December 2020] - International - Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
[15 October 2020] - International - Prospects for Taxation of the Digital Economy between “Tax Law and New Economy” and “Tax Law of the New Economy”
[13 October 2020] - International - A Critique from a Developing Country Perspective of the Proposals to Tax the Digital Economy
[18 September 2020] - International - Profit Allocation Based on Scarcity Value: A New Factor for Taxing Intra-Group Services Where They Create Value