taxation systems, direct and indirect taxation, entity isolation and “arm's length principle” applied to entity isolation … problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues … taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic …

This paper revisits the relationship between labour taxation and international trade, focusing on the role of domestic …

The author reviews recent developments in state taxation of electronic commerce, including the Streamlined Sales and …

South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the … comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …

The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international … financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial …