policies over the last decades. Despite some signs that this trend may have recently come to a halt a comprehensive policy … for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …

; examines the impact of taxation, public expenditure, wage structure, underemployment and unemployment on rural urban …

research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …

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 …

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 …