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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.)
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.)
3 September 2020
World Tax Journal
European Union; International

Peeters, B. (Bart); Vanneste, L.

DAC 6: An Additional Common EU Reporting Standard?
EUR 65 | USD 65 (VAT excl.)
4 August 2020
World Tax Journal
International

Lideikyte Huber, G.

Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research
EUR 65 | USD 65 (VAT excl.)
30 July 2020
World Tax Journal
European Union; International

Nogueira, J.F. Pinto

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
EUR 65 | USD 65 (VAT excl.)
30 July 2020
World Tax Journal
International

Chand, V.; Turina, A.; Ballivet, L.

Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
EUR 65 | USD 65 (VAT excl.)
23 June 2020
World Tax Journal
International

Dimitropoulou, C.

Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
EUR 65 | USD 65 (VAT excl.)
9 June 2020
World Tax Journal
G20; International; OECD

Cipollini, C.

GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes?
EUR 65 | USD 65 (VAT excl.)