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28 December 2020
World Tax Journal
International

Casano, F.

Income Tax Treatment of Crowdfunding at National Level: Exploring the Suitability of the Conventional System and Scope for a New Approach
EUR 65 | USD 65 (VAT excl.)
22 December 2020
World Tax Journal
International

Chand, V.; Kostić, S.V.; Reis, A.

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
EUR 65 | USD 65 (VAT excl.)
10 November 2020
International VAT Monitor
Bhutan

Hassan, B.

Implementation of Goods and Services Tax in Bhutan
EUR 40 | USD 45 (VAT excl.)
10 November 2020
International VAT Monitor
European Union

Károlyi, B.

The EU VAT and the Expansion of Turnover Taxation: Interfering Tax Systems?
EUR 40 | USD 45 (VAT excl.)
9 November 2020
International VAT Monitor
Gulf Cooperation Council; Saudi Arabia

Ricart Verdera, J.

The New E-Invoicing Rules in Saudi Arabia: A New Paradigm of Tax Administration in the GCC?
EUR 40 | USD 45 (VAT excl.)
4 November 2020
International VAT Monitor
Bulgaria; European Union

Krastanov, S.

The Extended Scope of the Reduced VAT Rate in Bulgaria
EUR 40 | USD 45 (VAT excl.)
3 November 2020
International VAT Monitor
European Union

Gómez Aragón, D.; Echevarría Zubeldia, G.

Three New Requirements for Zero Rating Intra-Community Supplies: Barking Up the Wrong Tree
EUR 40 | USD 45 (VAT excl.)
3 November 2020
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
EUR 40 | USD 45 (VAT excl.)
15 October 2020
World Tax Journal
International

Cugusi, I.

Prospects for Taxation of the Digital Economy between “Tax Law and New Economy” and “Tax Law of the New Economy”
EUR 65 | USD 65 (VAT excl.)
13 October 2020
World Tax Journal
International

Oguttu, A.W.

A Critique from a Developing Country Perspective of the Proposals to Tax the Digital Economy
EUR 65 | USD 65 (VAT excl.)
18 September 2020
World Tax Journal
International

Berndsen, N.

Profit Allocation Based on Scarcity Value: A New Factor for Taxing Intra-Group Services Where They Create Value
EUR 65 | USD 65 (VAT excl.)
16 September 2020
World Tax Journal
European Union; International; OECD

Criclivaia, D.

Joint Audits – Ten Years of Experience: A Literature Review
EUR 65 | USD 65 (VAT excl.)