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Still under-taxing the digital MNE? : assessing the tax principles of Pillar One in the BEPS Project
Ogawa, Hikaru - 2021
Persistent link: https://www.econbiz.de/10013335008
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Does e-commerce ease or intensify tax competition? : destination principle vs. origin principle
Aiura, Hiroshi; Ogawa, Hikaru - 2021
Persistent link: https://www.econbiz.de/10013336370
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Cross-border shopping, e-commerce, and consumption tax revenues in Japan
Adachi, Yoshimi; Ogawa, Hikaru - 2022
Persistent link: https://www.econbiz.de/10013463880
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Tax competition and efficient fiscal transfers under capital and labor income taxes
Matsumoto, Mutsumi; Ogawa, Hikaru - 2022
Persistent link: https://www.econbiz.de/10013342255
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Taxing cross-border online sales for Pareto improvement in tax revenue
Ogawa, Hikaru; Tsuchiya, Ryota - 2024
Persistent link: https://www.econbiz.de/10015064407