Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services
25 October 2021
World Tax Journal
International
Dourado, A.P.
Taxing Consumer-Facing Business as a Regulatory Currency
13 October 2021
World Tax Journal
International
Stevanato, D.
Should Inheritance Be Taxed as Income?
10 October 2021
World Tax Journal
European Union; International
Hadwick, D.; Lan, S.
Lessons to Be Learned from the Dutch Childcare Allowance Scandal: A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany
27 September 2021
World Tax Journal
International
Serrano Antón, F.
Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure
27 September 2021
World Tax Journal
European Union; International
Castagna, S.
On the European Commission’s Understanding of the Arm’s Length Principle in International Taxation versus State Aid Matters
1 September 2021
World Tax Journal
International
Collier, R.S.; Devereux, M.P.; Vella, J.
Comparing Proposals to Tax Some Profit in the Market Country
1 September 2021
World Tax Journal
International; United States
Stack, R.B.
US Tax Policy and Attribution of Profits to Permanent Establishments