The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …

international comparison the key characteristics and recent developments of labour costs, taxation and productivity in Austria and …

Lea Immel prepared this study while she was working at the Research Group Taxation and Fiscal Policy at the ifo …

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations … are mainly hosts to MNEs. We analyse the restrictions on source taxation of services in tax treaties, particularly those … taxation of services, breaking with the residence-source dichotomy, and adopting formulary apportionment. This could be based …