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New EU VAT-related obligations for e-commerce platforms worldwide : a qualitative impact assessment
Lamensch, Marie; Merkx, Madeleine; Lock, Jurian; … - In: World tax journal : WTJ 13 (2021) 3, pp. 441-479
Persistent link: https://www.econbiz.de/10013166769
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Five core problems in the attribution of profits to permanent establishments
Collier, Richard S.; Vella, John - In: World tax journal : WTJ 11 (2019) 2, pp. 159-188
Persistent link: https://www.econbiz.de/10012310207
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Transfer pricing for digital business models : early evidence of challenges and options for reform
Greil, Stefan; Müller, Raphael; Olbert, Marcel - In: World tax journal : WTJ 11 (2019) 4, pp. 557-588
Persistent link: https://www.econbiz.de/10012310238
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International taxation in the digital economy : challenge accepted?
Olbert, Marcel; Spengel, Christoph - In: World tax journal : WTJ 9 (2017) 1, pp. 3-46
Persistent link: https://www.econbiz.de/10011805692
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The evolution of thinking on tax and the digitalization of business 1996-2018
Collier, Richard S. - In: World tax journal : WTJ 15 (2023) 2, pp. 145-204
Persistent link: https://www.econbiz.de/10014425446