In this paper it is controversially suggested that international tax law is broader than the traditional view of most academics. In addition to domestic laws that cover cross-border transactions and double taxation agreements (or their multilateral counterparts) there is a special consensus...

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...

This article discusses the possibility of the rehabilitation of tax incentives to address the negative effects of artificial intelligence (AI) automation, especially since investments in new technologies resulting in automation are largely subsidized. This idea is premised on the need to restore...

This article explores a long-standing research and policy question on whether tax incentives for charitable giving are desirable from legal and economic perspectives. The author discusses legal and empirical aspects that are important in designing tax incentives for charitable giving. Firstly,...

While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the...

Innovation is generally considered a cornerstone of sustainable economic growth and prosperity, as well as a key to business success and to the development of emerging economies. This may justify the policy of subsidizing scientific and entrepreneurial activities that could lead to innovation...

This article develops a utility-based explanation for the existence of an asymmetric tax treatment of gains and losses when investors are loss averse. The authors find that loss offset rules should be more restrictive for investors which are (1) more risk averse in case of gains, (2) less risk...

Cross-border intra-group debt represents a significant proportion of total global monetary flows. Responding to tax base erosion from related party interest deductions, countries have introduced domestic rules against "interest stripping" but the heterogeneity of these rules leads to double...

Although freedom of religion seems, prima facie, to have little relevance to taxation, church taxes raise many interesting legal questions in relation to this human right. In this contribution, the authors identify potential issues linked to the levying of church taxes when taxpayers are...