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Digital services taxes: principle as a double-edged sword

Vella, John - In: National tax journal 72 (2019) 4, pp. 821-838

Persistent link: https://www.econbiz.de/10012295508

International tax planning under the destination-based cash flow tax

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801

Persistent link: https://www.econbiz.de/10011833734

The superiority of the digital services tax over significant digital presence proposals

Cui, Wei - In: National tax journal 72 (2019) 4, pp. 839-856

Persistent link: https://www.econbiz.de/10012295513

A taxation problem caused by digital economy : definition of virtual establishment

Biyan, Özgür; Yılmaz, Güneş - In: Current perspectives in public finance, (pp. 11-42). 2018

Persistent link: https://www.econbiz.de/10012166948

Designing international tax reform : lessons from TCJA

Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187

Persistent link: https://www.econbiz.de/10012703903

Digital transformation of business models : best practice, enablers, and roadmap

Schallmo, Daniel; Williams, Christopher A.; Boardman, Luke - In: International journal of innovation management 21 (2017) 8, pp. 1740014-1-17

Persistent link: https://www.econbiz.de/10011817345

Impact of digitalization on logistics provider business models

Stradner, Sascha; Brunner, Uwe - In: Data science and innovation in supply chain management …, (pp. 911-938). 2020

Purpose: Digitalization and its technologies enables especially logistics startups to enter the market with low barriers. Well-established enterprises potentially suffer from this development by overlooking the ongoing technological leap. Therefore, the paper includes a research to point out...