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A potential legal rationale for taxing rights of market jurisdictions
Li, Xiaorong - In: World tax journal : WTJ 13 (2021) 1, pp. 25-61
Persistent link: https://www.econbiz.de/10013166476
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VAT e-commerce package : customs bugs in the system? : analysis of the issues undermining the new import VAT platform collecting model
Messina, Sergio - In: World tax journal : WTJ 13 (2021) 1, pp. 117-160
Persistent link: https://www.econbiz.de/10013166491
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Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
Quentin, Clair - In: World tax journal : WTJ 13 (2021) 2, pp. 163-216
Persistent link: https://www.econbiz.de/10013166495
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Taxing data-driven business : towards data point pricing
Zetzsche, Dirk; Anker-Sørensen, Linn - In: World tax journal : WTJ 13 (2021) 2, pp. 217-251
Persistent link: https://www.econbiz.de/10013166496
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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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Taxing consumer-facing business as a regulatory currency
Dourado, Ana Paula - In: World tax journal : WTJ 13 (2021) 4, pp. 533-573
Persistent link: https://www.econbiz.de/10013166777
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Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
Cugusi, Isabella - In: World tax journal : WTJ 12 (2020) 4, pp. 763-797
Persistent link: https://www.econbiz.de/10012618061
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A critique from a developing country perspective of the proposals to tax the digital economy
Oguttu, Annet Wanyana - In: World tax journal : WTJ 12 (2020) 4, pp. 799-828
Persistent link: https://www.econbiz.de/10012618063
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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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In search of the digital nomad - rethinking the taxation of employment income under tax treaties
Kostić, Svetislav V. - In: World tax journal : WTJ 11 (2019) 2, pp. 189-225
Persistent link: https://www.econbiz.de/10012310210