has to start the rules of international tax law, which govern the internationally relevant legal methods for the … resolution of conflicts of tax claims raised by different countries in relation to income that is produced at a cross …

digital commerce value chain, and its possible interactions with both current and proposed tax regimes, four policy … prescriptions are recommended. First, to optimize existing tax authority over platforms. Second, to have a digital-ready tax … level. Non-resident providers are the ones that have gained the most from digital markets while minimizing the tax impact of …

-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …