This paper explores how the Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal under the EU law should be designed to allocate cross-border income earned from MNE taxpayers of the transportation industry.The transportation activity is mobile in nature, and thus creates the...

Abstract: It has been long assumed that multinational taxpayers tend to shift profits to relatively low tax rate jurisdictions, for the purpose of reducing their global overall tax burden. Recently, research additionally shows the opposite: multinational taxpayers may shift profits to relatively...

The oil and gas industry is an important industry for several European countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdiction adopts formulary apportionment rules for levying cross-border corporate...

The tax neutrality principle was defined as a tax system not influencing the taxpayers’ business decisions. Economists usually use ‘the no tax world’ as the baseline to decide if a specific tax measure is ‘neutral. If a taxpayer’s reaction to a specific tax is the same as if there is...

The traditional international tax regime faces challenges in the digital economy and is criticised for not fairly allocating taxing rights over the profits of multinational enterprises (MNEs)’ cross- border economic activities. Allocating taxing rights based on value creation is an urgent...

Crypto-assets are qualified as money, a special type of property, or technology respectively in different fields of law. Even in one jurisdiction, crypto-assets can have diverse legal qualifications. Dimitropoulos’ theory to explain such diversity is that the new underlying technology has...

The Tampon Tax Campaign is a global social movement that aims to abolish consumption tax on menstruation hygienic products and provide free universal access to them as the ultimate goal. In the campaign, there are different discourses supporting abolishing the tampon tax and discourses casting...