173 results found
173 results found
173 results found 173 results found
13 October 2021
World Tax Journal
International

D. Stevanato

International - Should Inheritance Be Taxed as Income?
10 October 2021
World Tax Journal
European Union; International

D. Hadwick; S. Lan

European Union/International - Lessons to Be Learned from the Dutch Childcare Allowance Scandal: A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany
27 September 2021
World Tax Journal
European Union; International

S. Castagna

European Union/International - On the European Commission’s Understanding of the Arm’s Length Principle in International Taxation versus State Aid Matters
27 September 2021
World Tax Journal
International

F. Serrano Antón

International - Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure
1 September 2021
World Tax Journal
International

R.S. Collier; M.P. Devereux; J. Vella

International - Comparing Proposals to Tax Some Profit in the Market Country
1 September 2021
World Tax Journal
International; United States

R. Stack

United States/International - US Tax Policy and Attribution of Profits to Permanent Establishments
1 September 2021
World Tax Journal
International

W. Schön

International - Is There Finally an International Tax System?
12 August 2021
World Tax Journal
European Union; International

M. Lamensch; M.M.W.D. Merkx; J.I.W. Lock; A.D.M. Janssen

European Union/International - New EU VAT-Related Obligations for E-commerce Platforms Worldwide: A Qualitative Impact Assessment
22 July 2021
World Tax Journal
International

C. Quentin

International - Gently Down the Stream: BEPS, Value Theory and the Allocation of Profitability along Global Value Chains
16 July 2021
World Tax Journal
International

D. Zetzsche; L. Anker-Sørensen

International - Taxing Data-Driven Business: Towards Data Point Pricing