4 December 2023
World Tax Journal
International

Schwartz, C.

Taxation of Remote Workers – Is the Allocation of Taxation Rights in Line with the Benefit Principle?
1 December 2023
World Tax Journal
International

García Antón, R.; Öner, C.

Public Health Taxes: Should Sugar-Sweetened Beverages Be Taxed? If So, How?
2 November 2023
World Tax Journal
International

Galendi, R.A. (Jr.)

The Single Top-Up Tax Principle: Justification, Content and Functions upon the Design of QDMTTs
12 October 2023
World Tax Journal
International

Pereira, R. Codorniz Leite

Pillar Two and Developing Countries: The Perils of Jurisdictional Blending
18 July 2023
World Tax Journal
International

Rovira Ferrer, I.

A New Scenario in International Tax Law: Two Proposals to Rethink the OECD Model in Response to the Generalization of Distance Work by Employees
10 July 2023
World Tax Journal
International

Avi-Yonah, R.S.; Lempert, E.

The Historical Origins and Current Prospects of the Multilateral Tax Convention
27 June 2023
World Tax Journal
International

Post, D.R.; Cipollini, C.

Fundamental Elements of a Blockchain-Based Tax System: Governance, Legal and Technology Aspects
8 May 2023
World Tax Journal
International

Dimitropoulou, C.; Lazarov, I.; Lawson, Y.

Conceptual Legal Challenges in Tax Automation via Blockchain Technology
26 April 2023
World Tax Journal
European Union; International

Kopetzki, L.C.; Spengel, C.; Weck, S.

Moving Forward with Tax Sustainability Reporting in the EU – A Quantitative Descriptive Analysis
20 April 2023
World Tax Journal
International

Devereux, M.P.; Vella, J.

The Impact of the Global Minimum Tax on Tax Competition
27 March 2023
World Tax Journal
International

Buriak, S.; Weber, D. (Dennis)

Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States
27 March 2023
World Tax Journal
International

Padwalkar, A.; Rodríguez Peña, C.C.

Normative Conflicts when Applying the Arm’s Length Principle: When Soft Law Developments Meet Hard Law Realities of National Legislation