Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational...

PurposeThis paper evaluates critically the assumption that the main reason for acquiring domestic services from the off-the-books economy is to save money. MethodologyData is reported from an Internet survey of 5,500 people living in households with one or more members in employment in the city...

Several countries around the world have implemented a tax on digital services, commonly called Digital Services Tax (DST). This policy brief takes a closer look at why some European countries have imposed DSTs but not others. Surely, there are economic explanations behind the fact that Austria,...