31 results found
31 results found
31 results found 31 results found
28 December 2020
World Tax Journal
International

F. Casano

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
World Tax Journal
International

V. Chand; S. Kostic; A. Reis

International - Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
15 October 2020
World Tax Journal
International

I. Cugusi

International - Prospects for Taxation of the Digital Economy between “Tax Law and New Economy” and “Tax Law of the New Economy”
13 October 2020
World Tax Journal
International

A. Oguttu

International - A Critique from a Developing Country Perspective of the Proposals to Tax the Digital Economy
18 September 2020
World Tax Journal
International

N. Berndsen

International - Profit Allocation Based on Scarcity Value: A New Factor for Taxing Intra-Group Services Where They Create Value
16 September 2020
World Tax Journal
European Union; International; OECD

D. Criclivaia

European Union/OECD/International - Joint Audits – Ten Years of Experience: A Literature Review
3 September 2020
World Tax Journal
European Union; International

B. (Bart) Peeters; L. Vanneste

European Union/International - DAC 6: An Additional Common EU Reporting Standard?
4 August 2020
World Tax Journal
International

G. Lideikyte Huber

International - Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research
30 July 2020
World Tax Journal
International

V. Chand; A. Turina; L. Ballivet

International - Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
30 July 2020
World Tax Journal
European Union; International

J.F.P. Nogueira

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