World Tax Journal - Latest Articles
[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
[16 September 2020] - European Union/OECD/International - Joint Audits – Ten Years of Experience: A Literature Review
[3 September 2020] - European Union/International - DAC 6: An Additional Common EU Reporting Standard?
[4 August 2020] - International - Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research
[30 July 2020] - International - Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
[30 July 2020] - European Union/International - GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
[23 June 2020] - International - Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
[9 June 2020] - International/OECD/G20 - GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes?
[4 May 2020] - OECD/International - Taxpayers’ Right of Defence in the International Context: The Case of Exchange of Tax Information and a Proposal for the “English” Wednesbury Doctrine as the New OECD (BEPS) Standard
[1 May 2020] - International - Legitimacy in International Tax Law-Making: Can the OECD Remain the Guardian of Open Tax Norms?