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Multinational tax base erosion problem of the digital economy
Peng, Wei - In: Modern economy 7 (2016) 3, pp. 345-352
Persistent link: https://www.econbiz.de/10011548768
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Taxing the digital economy : investor reaction to the european commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92
Persistent link: https://www.econbiz.de/10013253283
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Digital services taxes: principle as a double-edged sword
Vella, John - In: National tax journal 72 (2019) 4, pp. 821-838
Persistent link: https://www.econbiz.de/10012295508
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Taxation of multinational companies in the digital economy : current outlook
Cárdenas Cárdenas, Gilberto; Tobes Portillo, Paloma - In: Handbook of international business policy, (pp. 425-441). 2024
Persistent link: https://www.econbiz.de/10014575308
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Permanent establishment in digital economy : the conundrum of proving nexus for taxation
Kashyap, Sonakshi - In: Vision : journal of Indian taxation 11 (2024) 1, pp. 19-33
Persistent link: https://www.econbiz.de/10015063531
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Optimization of the taxation system : preconditions, tendencies and perspectives
Gashenko, Irina V. (ed.); Zima, Yulia S. (ed.);  … - 2019
Persistent link: https://www.econbiz.de/10012161938
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Can digital transformation alleviate corporate tax stickiness : the mediation effect of tax avoidance
Zhou, Shuya; Zhou, Peiyan; Ji, Hannah - In: Technological forecasting & social change : an … 184 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013547922
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Digital Services : Supporting SMEs to Get Tax Right
OECD - 2022
Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and...
Persistent link: https://www.econbiz.de/10013458059
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Does digital tax enforcement drive corporate digitalization? : evidence from the Golden Tax Project III in China : a pre-registered report
Chen, Lifang; He, Ruzhen - In: Pacific-Basin finance journal 83 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10014491159
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Is corporate digital transformation a tax haven?
Chen, Wanyi; Meng, Fanli - In: International journal of managerial finance : IJMF 20 (2024) 2, pp. 304-333
Persistent link: https://www.econbiz.de/10014496215