The increased fragmentation of production on the global value chains (GVCs) is a key trend in internationaltrade. This study examines the causal effect of an investment in fixed assets on a firm’s position in theGVCs. It employs a combined panel data of Chinese firms spanning 2000–2007,...

Our study uses administrative data on firm-to-firm transactions and quasi-experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is...

The European Court of Justice (‘ECJ’) recently examined the statutory provisions in the context of European Value Added Tax (‘VAT’) regulations to opine upon the extent of restrictions that can be imposed upon entities which are under liquidation. This decision addresses a situation...

Digitalization and emergence of new technologies including Artificial Intelligence has shaped new organizational principles for the functioning of economies and societies globally. Technology has also changed the landscape for taxation and interactions between tax administration and taxpayers....

Since July 2004, the Egyptian governments have tended to continue its economic reform program with targets for increasing economic growth and promoting employment level. One of the main pillars of this economic reform is the fiscal policy reform. Consequently, the Egyptian Ministry of Finance is...