10 January 2023
World Tax Journal
European Union; International

Fritz, C. (Carika); Kargitta, S.; Seer, R.

Recovery of Disputed Tax Claims
21 March 2023
World Tax Journal
International

Collier, R.S.

The Evolution of Thinking on Tax and the Digitalization of Business 1996-2018
1 August 2022
World Tax Journal
European Union

Bizioli, G.

Building the EU Tax Sovereignty: Lessons from Federalism
23 June 2014
World Tax Journal

Weber, K.

Tax Treaty Treatment of Dividend Related Payments under Share Loan Agreements
27 March 2015
World Tax Journal

Arginelli, P.

Innovation through R&D Tax Incentives: Some Ideas for a Fair and Transparent Tax Policy
25 October 2021
World Tax Journal
International

Dourado, A.P.

Taxing Consumer-Facing Business as a Regulatory Currency
18 December 2019
World Tax Journal
G20; International; OECD

Ozai, I.

Institutional and Structural Legitimacy Deficits in the International Tax Regime
23 June 2020
World Tax Journal
International

Dimitropoulou, C.

Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral?
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
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
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 February 2013
World Tax Journal

O'Shea, T.

European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?