digital economy
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The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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digital economy
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The concept digital economy represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- digital economy
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- 'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
- (Mis)guided by the value creation principle - can new concepts solve old problems?
- (Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
- 2018 : the busiest tax year yet
- 2019 Australian "election" budget - significant international tax measures
- 2019: the eye of the storm
- 4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
- A SURE way of taxing the digital economy
- A U.S. DST? The potential impact of the cloud regulations
- A US subnational perspective on the "logic" of taxing income on a "market" basis
- A VATcoin solution to MTIC fraud : past efforts, present technology, and the EU's 2017 proposal
- A critical evaluation of the OECD's BEPS project
- A critical examination of the proposed UK digital services tax
- A digital services tax for New Zealand - time to jump on the bandwagon?
- A hight-tech proposal for the U.K. and Saudi VATs : fighting fraud with mini-blockchains and VATCoins
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A long-term solution for taxing digitalized business models : should the permanent establishment definition be modified to resolve the issue or should the focus be on a shared taxing rights mechanism?
- A new global tax deal for the digital age
- A new legal framework towards a definitive EU VAT system : online hosting platforms and e-books reveal unsolved problems on the horizon
- A new role
- A note on some radical alternatives to the existing international corporate tax and their implications for the digital(ized) economy
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A proposal for digital permanent establishment in Afghanistan
- A proposal for taxing cryptocurrency in the midst of the COVID-19 pandemic
- A review of comments on the tax challenges of the digital economy
- A review of comments on the tax challenges of the digital economy
- A road map for reaching global consensus on how to tax the digitalized economy
- A roadmap for a tax on base-eroding payments
- A tale of two technologies : transfer pricing of intangibles in the digital economy
- A unified approach to international tax consensus
- Abkehr von tradierten Verrechnungspreismethoden und Einführung einer weltweiten Mindestbesteuerung : Diskussion des Arbeitsprogramms für die Verabschiedung einer neuen "Weltsteuerordnung"
- Abuse and economic substance in a digital BEPS world
- Achieving certainty in an uncertain profit allocation environment
- Action 1: addressing the tax challenges of the digital economy
- Adapting current international taxation to new business models : two proposals for the European Union
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Addressing the largest hurdles to Pillar 1 consensus
- Addressing the tax challenges of the digital economy
- Addressing the tax challenges of the digital economy, Action 1 - 2015 final report
- Addressing the tax challenges of the digitalization of the economy : a possible answer in the proper application of the transfer pricing rules?
- Addressing the tax challenges of the economy - a possible answer in the proper application of the transfer pricing rules?
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Ahead in the cloud
- Aktionsprogramm der EU für die Mehrwertsteuer
- Allocation of taxing rights in the digitalized economy : assessment of potential policy solutions and recommendation for a simplified residual profit split method
- Allocation of the taxing right to payments for cloud computing-as-a-service
- Amazon and eBay profiting from VAT evaders
- An alternate solution for France's digital services tax
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- Anti-BEPS measures in forum countries
- Análisis de los criterios de determinacián de la residencia fiscal de las personas que principalmente obtienen sus rentas a través de plataformas online
- Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
- Applying modern disruptive technologies to improve the effectiveness of tax treaty dispute resolution : part 1
- Applying new technologies and digital solutions in tax compliance
- Are cryptocurrencies 'super' tax havens?
- Are you ready for the tax technology?
- Argentina's journey to a digital VAT
- Argentina's journey to a digital VAT
- Artificial intelligence in transfer pricing
- As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
- Asian voices : BEPS and beyond
- Assessing Amazon
- Assessing the tax challenges of the digital economy : an eye-opening case study
- Australia : the cloud, e-commerce and taxable presence
- Australia may proceed unilaterally to tax the digital economy
- Australia modernizes GST to meet new digital and delivery economies
- Australia provides relief for GST treatment of digital currencies
- Austria's platform VAT law advances digital tax conversation
- BEPS : where are we now?
- BEPS Action 1 : digital economy - EU law implications
- BEPS Action 1 and the digital economy : an unsolvable issue?
- BEPS and global digital taxation
- BEPS and interaction between Belgian direct and indirect tax
- BEPS and the digital economy
- BEPS and the digital economy : why is it so taxing to tax?
- BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
- BEPS is broader than tax : practical business implications of BEPS
- BEPS proposals to regulate digital business : some critical comments
- BEPS, the digital(ized) economy and the taxation of services and royalties
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- BEPS: the indirect tax impact
- Bandwidth capacity : taxability and controversy
- Base Erosion and Profit Shifting: Update zu den OECD-Berichten zur digitalisierten Wirtschaft (Nr. 1), hybriden Gestaltungen (Nr. 2) und Missbrauch des Abkommensrechts (Nr. 6),
- Base erosion and profit shifting - an Indian perspective
- Base erosion and profit shifting and value added tax in the digital economy
- Begründet das Homeoffice eine Betriebsstätte i. S. des Paragr. 12 AO? Offene Fragen zum Anknüpfungspunkt für eine Besteuerung
- Beschränkte Steuerpflicht ausländischer Softwareanbieter : BMF, Schreiben v. 27.10.2017 - IV C 5 - S 2300/12/10003:004
- Besteuerung der "Digital Economy" - neue Vorstöße der EU und der OECD/G20-Staaten zur steuerlichen Erfassung digitalisierter Geschäftstätigkeiten
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Betriebsstätten von Unternehmen der Digital Economy - eine kritische Analyse der zu erfüllenden Tatbestandsmerkmale für eine Betriebsstätte in der Digital Economy
- Bit by bit, bitcoin guidance is coming
- Bitcoin - tax planning in the uncertain world of virtual currency
- Bitcoin : juridische en fiscale aspecten in beeld : verslag van de debatmiddag over bitcoins van het Zuidas Instituut voor Financieel recht en Ondernemingsrecht, gehouden op 20 november 2014 te Amsterdam
- Bitcoin transactions : recent tax developments and regulatory responses
- Bitcoin und Steuerfragen : MWSt-Fragen offen, direktsteuerliche Fragen unkritisch
- Bitcoins : betalen met zelfgemaakt geld?
- Bitcoins : civiele en fiscale aspecten in beeld
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunkt BEPS
- Blockchain : the digital tax function's leading-edge technology?
- Blockchain : uitdagingen en kansen voor de btw?
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
- Blockchain and distributed ledgers - another wave of challenges to tax and transfer pricing from the digital economy
- Blockchain in global finance and tax
- Blockchain und Steuern : neue Technik, alte Probleme
- Blockchain, transfer pricing, customs valuations, and indirect taxes
- Blueprints for a new PE nexus to tax business income in the era of the digital economy
- Brave New World : automation, unemployment and robot taxes
- Brave new (digital) world : what lies ahead for the tax department
- Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
- Brexit and VAT
- Bridging the digital divide - taxation on payments for software, information and digitized goods
- Bridging the digital gap : how tax fits into cryptocurrencies and blockchain development
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- CFE Forum 2015 : tax governance and tax risk management in a post-BEPS world
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CFE forum 2018 : summary report
- CJEU - recent developments in value added tax 2017
- CJEU - recent developments in value added tax 2018
- COVID-19 upends the OECD's digitalization project
- Cahiers de droit fiscal international : general reports, EU report, OECD report and reporters' biographies : Seoul 2018
- Can the U.K. digital services tax address the digital economy?
- Capital income tax reform options in Denmark
- Capturing the digital value : the EU steps forward a digital tax
- Challenges in domestic & international taxation : emerging Indian experience
- Challenges to multilateralism in international taxation : a tale of two measures
- China : looking ahead
- China : looking ahead
- China : looking ahead
- China using artificial intelligence to audit U.S. multinationals
- China's first official position on BEPS released by Jiangsu Tax Bureau
- China's surprising silence on digital taxation
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border
- Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
- Combating VAT fraud through digital technologies : a reform proposal
- Combining modern technology and real-time invoice reporting to combat VAT fraud : no revolution, but a technological evolution
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- Comments on the EU's proposed indirect digital services tax
- Commission Expert Group on Taxation of the Digital Economy : report
- Comparing tax policy responses for the digitalizing economy : fold or all-in
- Comparison of proposals to adjust the permanent establishment concept to the digital economy
- Computers and the Law : an introductory handbook
- Concierto económico y BEPS
- Conference report : E-commerce, VAT and customs : challenges and opportunities ahead
- Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
- Consideraciones tributarias generales sobre el Bitcoin = General tax considerations on the Bitcoin
- Constructive dialogue : BEPS and the TCJA
- Contemporary issues in accounting : the current developments in accounting beyond the numbers
- Continental drift : tax tectonics
- Controversial issues in international tax law : BEPS, tax treaties and unilateral tax measures
- Copyright law and taxation of software
- Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
- Countdown to 2015 : top 10 EU VAT changes for suppliers of digital services
- Countries and companies join OECD BEPS train
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Cryptic currency?
- Cryptoassets : legal, regulatory, and monetary perspectives
- Customs law of the European Union
- DSM to be enhanced during destination principle expansion
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix Tax' (Part 3) (electronic marketplaces)
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 2)
- De heffing van btw bij e-commerce-transacties met goederen uit derde landen
- De smartrobot in de wereld van het fiscale recht : bedrijfsmiddel of belastingbetaler?
- De toekomst van de Europese btw - the time is now
- De toekomst van de btw bij e-commerce : heffing via platforms
- Dealing with data in a digital economy
- Deconstructing user participation : why in the digital era advertising income Is different from other business income
- Der OECD-Diskussionsentwurf zu den steuerlichen Herausforderungen der "Digital Economy" vom 24. 3. 2014
- Derecho tributario: reflexiones : estudios en homenaje a Víctor Uckmar
- Derechos de los contribuyentes
- Designing tax policy for the digital biosphere : how the internet is changing tax laws
- Developing a regulatory framework for the taxation of virtual currencies
- Developments on the digital economy front : progress or regression?
- Die 5. EU-Geldwäscherichtlinie : schärfere Aufsicht über virtuelle Währungen und elektronisches Geld
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Besteuerung der digitalen Wirtschaft - eine Schweizer Perspektive
- Die Besteuerung der digitalen Wirtschaft : Diskussionen auf EU-Ebene gehen in die nächste Runde
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung der digitalen Wirtschaft : Trends und Diskussionen : Überblick über die Arbeiten der OECD und EU mit kritischer Einordnung
- Die Umsetzung des BEPS-Aktionsplans in China : die bisherigen Maßnahmen im Überblick
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- Die digitale Betriebsstätte : wertschöpfungsgerechte Besteuerung im Zeitalter der Digitalisierung
- Die französische Digitalsteuer - (k)ein Vorbild?
- Die steuerliche Behandlung von Serverbetriebsstätten : Wertungen im Lichte der BEPS-Aktionspunkte 1 und 7
- Die steuerlichen Herausforderungen bei der Digitalen Wirtschaft : der OECD-Bericht zu Massnahme 1 des BEPS-Aktionsplans
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
- Digging for data with Doug O'Donnell
- Digitaal procederen in het belastingrecht : gevolgen voor de fiscale procespraktijk
- Digital Services Tax : new (indirect?) tax on the block
- Digital battlefront in the tax wars
- Digital business and corporate income taxation : what's value creation got to do with it?
- Digital cases illustrate narrow French PE interpretation
- Digital disruption in international taxation
- Digital economy : new profit allocation and nexus approach
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Digital permanent establishment and digital equalization taxes
- Digital permanent establishment and digital equalization taxes
- Digital revolution. Tax revolution?
- Digital services taxes and internation equity : a tribute to Peggy Musgrave
- Digital tax : a defining issue finds itself at a crossroads
- Digital tax : the loose thread unravels
- Digital tax : the loose thread unravels
- Digital taxation : a holistic view
- Digital taxation : a view from the United States and France
- Digital taxation in Europe : state of play
- Digital taxation lessons from Wayfair and the U.S. states' responses
- Digital taxation opens the Pandora box : the OECD interim report and the European Commission proposals
- Digitale Leistungen ohne Geldzahlung im Internet : unterliegen Gratis-Dienste und Apps der Umsatzsteuer?
- Digitale Steuern als Beitrag zu mehr Gerechtigkeit? Pro und Kontra und eine Position = Do digital taxes contribute to more justice? Pros, cons, and a position
- Digitalisierung im Konzernsteuerrecht
- Digitalisierung im Steuerrecht : 43. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e.V., Köln, 17. und 18. September 2018
- Digitalisierung und Betriebstättenkonzept
- Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
- Digitalising VAT
- Digitalization in a broader tax perspective
- Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
- Digitalization of traditional business models : transfer pricing implications of business restructurings
- Digitalized economy : evolution? Or do we need a revolution? [part 1]
- Digitization and the tax function in multinational enterprises
- Direction of travel for VAT collection in a digital era
- Direito tributário : princípio da realização no imposto sobre a renda : estudos em homenagem a Ricardo Mariz de Oliveira
- Diritto della blockchain, intelligenza artificiale e IoT
- Diritto tributario telematico
- Disputes on marketing intangibles in India compared with the recent OECD proposal : opportunity for convergence of policy objectives
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- Do the EU's open internet regulation an proposed digital services tax threaten the digital single market?
- Does the tax sector need blockchain?
- Douanewaarde-verrekenprijzen : afstemming na Hamamatsu en het belang van operationalisering
- Driving to certainty under Pillar 1
- E-commerce : the global shift in taxation
- E-commerce in the European Union : can the EU VAT keep pace with the changing economy?
- E-platforms providing services in the short-term rental accomodation market : the challenges for taxation of these services under the EU VAT
- EC voorstel eerlijk en efficient Europees belastingstelsel binnen de digitale markt
- EU VAT at the dawn of the fourth industrial revolution
- EU VAT proposals to stimulate electronic commerce and digital publishing
- EU action agenda targets tax fraud and simplification
- EU and US sales taxes in the digital age : a comparative analysis
- EU's tax challenges in the digital economy
- EU's taxation of the digital economy - fair or protectionist?
- EU's taxation of the digital economy - fair or protectionist?
- Economía digital, responsabilidad social tributaria y erosión de las bases imponibles
- Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
- Einkommensteuer-Update : Aktuelles auf einen Blick : Ergebnisunterlage Einkommensteuer zum Salzburger Steuerdialog 2014
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- El bitcoin y su tributación
- El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
- El impuesto digital
- El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
- El impuesto sobre sociedades en España y su engarce con el sistema de tributación internacional sobre los beneficios en el contexto de la globalización
- El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
- El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)
- El multilateralismo frente a los problemas fiscales internacionales del siglo XXI
- El régimen jurídico-tributario del bitcóin
- Electronic VAT administration system in Ukraine : comparative analysis with the European Union
- Elusione fiscale internazionale
- Entrepreneurship at a glance 2017
- Environmental fiscal challenges for cities and transport
- Equalization levy : a new perspective of e-commerce taxation
- Equalization levy, not a tax on "income"!
- Equalization taxes and the EU's digital services tax
- Ermittlung von angemessenen Verrechnungspreisen für Unternehmen der Digital Economy
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Ertragsbesteuerung digitaler Geschäftsmodelle deutscher Unternehmen im Outbound-Fall
- Esports and taxation
- Estado actual de los trabajos de la OCDE en relación con los desafíos de la economía digital = Current state of OECD work on the challenges of the digital economy
- Estudos de Tributação Internacional - volume 2
- Estudos de Tributação Internacional : edição especial
- Ethics and taxation
- European Commission's tax policy 2019 to2024 : what can we expect?
- European Parliament weighs in on OECD digital work program
- European VAT and the sharing economy
- European VAT case highlights growing use of Bitcoin
- European VAT in the digital era : a critical analysis and proposals for reform
- Evaluating the taxability of cryptocurrencies (bitcoin) in Nigeria : lessons from the United States and Australia
- Evolving tax issues for virtually-operated transportation businesses in Nigeria
- Extracting the digit : recent UK reforms and new proposals for taxing the digital economy
- Feste Geschäftseinrichtungen zur Sammlung von Daten in der digitalen Wirtschaft - blosse Hilfsbetriebsstätten? = Fixed places of business for the collection of data in the digital economy - mere preparatory or auxiliary character?
- Festschrift für Jürgen Lüdicke
- Finance Act 2018 Notes
- Financial Budget for 2016-2017 : has India put its BEPS foot forward?
- Finding middle ground over unilateral digital taxation
- Finding middle ground over unilateral digital taxation
- Fiscaal praktijkboek 2017-2018 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscalité 2.0 fiscalité du numérique
- Fiscalización en tiempo real : el uso de los medios electrónicos como herramienta de fiscalización y como instrumento para hacer valer los medios de defensa de los contribuyentes. Ventajas y desventajas
- Five core problems in the attribution of profits to permanent establishments
- Fortschritte bei der Digitalbesteuerung - Zweisäulenstrategie in der Diskussion
- Foundations of information ethics
- France proposes new tax rules for e-commerce and the sharing economy
- France taxes the digital economy
- France tightens the noose on digital companies
- France's digital services tax
- From clicks to compliance : a data conduit to collect VAT
- Funktionsverlagerung durch Digitalisierung?
- G7 priorities in taxation
- GST and electronic distribution platforms
- Generalthema II: Withholding tax in the era of BEPS, CIVs and digital economy
- Geotaxation and the digital : Janus in the mirror
- Germany : new VAT compliance obligations for online platforms
- Gewinnverlagerung und Steuervermeidung in der Digital Economy = Base erosion and profit shifting in the digital economy
- GloBE - overriding the value creation principle as lodestone of international tax rules?
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global actions
- Global digital VAT/GST implementations : key questions
- Global tax policy - what is the best alternative uncoordinated unilateral tax measures?
- Global taxes and international taxation : mirage and reality (Part 2)
- Going the way of the Polaroid : digital taxation and the end of the arm's-length principle?
- Google wins a $1.25 billion first round against the French tax authorities
- Government and customers - the driving force of digitisation
- Grenzüberschreitende Online-Umsätze im Umsatzsteuerrecht
- Halfway towards consensus or chaos? Taxation of the digital economy at the crossroads
- Handbook of digital currency : bitcoin, innovation, financial instruments and big data
- Has the equalisation levy in India served its purpose
- Hedging bitcoins with options on the world wide web : financial and tax implications
- Heffingsjurisdictie in een digitaliserende economie; waarom 'online profits' zo ongrijpbaar zijn
- Hellerstein & Hellerstein : state taxation
- Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
- Herausforderungen einer Digitalsteuer
- Homenaje al prof. dr. Vicente Oscar Díaz
- How China's cryptocurrency ban led to Hong Kong's leadership in the blockchain arena
- How global tax reforms apply to the extractive industries
- How might your business be taxed under current digital tax proposals?
- How small islands are setting the tone for crypto regulation : Malta and Jersey's approaches
- How technology is changing taxation in Latin America
- How the EU's digital taxation proposals threaten the broader international framework
- How the sharing economy is challenging the EU VAT system
- How would digital tax reform affect the cross-border marketplace?
- IVA y economía colaborativa : cuestiones fiscales del arrendamiento de inmuebles a través de plataformas digitales (el caso de Airbnb)
- Impact of cloud computing on permanent establishments under the OECD Model Tax Convention
- Impact of digital tax in the U.K
- Implementation of BEPS in the U.S
- Implementing key BEPS Actions : where do we stand?
- Implications of Wayfair
- Implications of digitalization for international corporate tax reform
- In search of an international tax system in a post-BEPS tax competition setting
- In search of the digital nomad - rethinking the taxation of employment income under tax treaties
- In the cloud
- Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
- Income and indirect tax consequences of inbound cloud computing transactions
- Increased taxation of the digital economy : can OECD countries get it if they really want?
- India at the forefront in implementing BEPS-related measures : equalization levy in line with Action 1
- India's new profit attribution proposal and the arm's-length standard
- India: New nexus-based concept of significant economic presence
- Indian tribunal decision on Google : AdWords Program constituting royalty income
- Indirect tax : innovation, energy, and e-commerce
- Indirect tax compliance : process automation or process transformation?
- Indirect taxation of digital services after BEPS : a multilateral instrument to achieve harmonization and effective enforcement
- Indirect taxation of e-commerce - significant recent changes in the United States and the European Union
- Inside the Revenue Service : what does the IRS do with your data?
- Institute responds to Department of Finance and OECD consultations
- Inter-agency cooperation good tax governance in Africa
- International Tax Audit Forum Munich 2016 : 21-22 November 2016
- International Tax Governance uitgedaagd door de interneteconomie : een paradigmaverandering?
- International review: looking back on 2019
- International tax law following the OECD/G20 Base Erosion and Profit Shifting Project
- International tax policy trends in 2018
- International tax primer
- International tax primer
- International tax rules for the digital era
- International tax structures in the BEPS era : an analysis of anti-abuse measures
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International taxation in an era of digital disruption : analyzing the current debate
- International taxation in the digital economy : challenge accepted?
- International taxation of income from services under double taxation conventions : development, practice and policy
- International taxation of manufacturing and distribution
- Internationale belastingheffing van cloud computing
- Internet taxation and e-retailing law in the global context
- Introduction : a stress-test for the international consensus
- Introduction : a stress-test for the international consensus
- Is the European Commission's digital economy proposal the work of daft punks?
- Is the OECD's Unified Approach proposal a step in the right direction?
- Is the arm's-length-principle-based authorised OECD approach to the attribution of profits to a permanent establishment losing its authority?
- Is there a light at the end of the tunnel of the international tax system?
- Is there any future for the vendor collection model in the 21st century economy?
- Israel's proposed VAT for foreign digital service providers
- Israel's take on BEPS Action 1 : taxing the digital economy
- Israeli taxation trends and key changes in 2017
- It's the end of the world as we know it - OECD looks at taxing digital profits
- It's time to update the Laffer curve for the 21st century
- Italian digital economy rules and EU law
- Italian web tax mitigates tax penalties for undisclosed PEs
- Italy - new tax incentives for digitalization and innovation
- Italy first in Europe to introduce a web tax
- Italy's problematic new digital services tax
- Japan : the cloud, e-commerce and taxable presence
- Japan's consumption tax treatment of cross-border supplies of services
- Japanese tax reform square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
- Japanese tax reforms square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
- Juridicum anthology 2019
- Jurisdiction to tax in digital economy : permanent and other establishments
- Keeping up with the digital economy
- Kokott recommends VAT exemption for Bitcoin in ECJ
- Korea : the cloud, e-commerce and taxable presence
- Korea's VAT rules on cross-border digital services
- La difícil comprobación del Impuesto sobre Determinados Servicios Digitales proyectado en contraposición a otras soluciones adoptadas en el derecho internacional
- La economía digital y el comercio electrónico : su incidencia en el sistema tributario
- La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
- La sentencia de la US Tax Court en el caso Amazon : un precedente relevante sobre controversias de precios de transferencia, intangibles y economía digital
- La stabile organizzazione delle imprese industriali e commerciali
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
- Las contribuciones estatales y municipales en el siglo XXI
- Latin America
- Latin America
- Law librarianship in the digital age
- Les précomptes á l'ère de BEPS, organismes de placements collectifs et économie digitale - Belgique
- Location-specific advantages and transfer pricing
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Los desafíos fiscales de la economía digital : el impuesto provisional de la UE. ¿Nuevas medidas para que todas las empresas tributen de forma equitativa?
- Lost in construction : what is the direction of the work on the taxation of the digital economy?
- Lösungen der OECD/G20 und Europäischen Kommission zur Besteuerung der Digital Economy - eine kritische Auseinandersetzung
- Making VAT fit for the digital world
- Making tax digital - confusion on the digital journey
- Malaysia widens service tax net to capture digital services
- Malaysia's digital economy : a new driver of development
- Malta publishes tax guidance on distributed ledger technology
- Managing EU VAT risks for platform business models
- Managing EU VAT risks for platform business models
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Measuring the digital economy : a new perspective
- Mexican economic package targets BEPS and the digital economy
- Minimizing tax revenue loss from internet transactions : part I
- Minimum Taxation - Ergebnisse der Konsultation zum GloBE Proposal der OECD = Minimum taxation - results of the public consultation to OECD's GloBE Proposal
- Minimum winstbelasting voor multinational
- Multilateral instrument - two years on
- Multilateralism and e-commerce : assessing India's position
- Neues zu den Herausforderungen für die Besteuerung der Digitalen Wirtschaft - der Abschlussbericht zu Massnahme 1 des BEPS-Aktionsplans liegt vor
- Never a dull moment
- New Japanese consumption tax rules alter landscape for digital services
- New allocation international taxing rights among countries - a review of the OECD Secretariat proposal for a Unified Approach
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- New digital business tax on online advertising in Austria
- New digital infrastructure, cross-border e-commerce and global vision of creating electronic World Trade Platform
- New provisions regarding the taxation of the digital economy
- New tax concepts could hit where it really hurts
- New tax on digital transactions in Italy's 2018 budget
- New trends in the definition of permanent establishment
- Non-reduced rates for E-books : has the ECJ allowed a violation of fiscal neutrality?
- Note on the consumption tax exemption for virtual currency
- OECD BEPS project : tax challenges of the digital economy (part 1)
- OECD BEPS project : tax challenges of the digital economy (part 2)
- OECD BEPS scorecard
- OECD International VAT/GST guidelines : is Brazil ready?
- OECD Public Consultation Document/Programme of Work betreffend Vorschläge zur Besteuerung der Digitalwirtschaft - schöne neue Steuerwelt?
- OECD buried under avalanche of pillar 1 tax reform comments
- OECD consults on taxing the digitalized economy
- OECD continues to search for consensus on the taxation of digitalized businesses
- OECD digital economy designers: share your work!
- OECD digital economy outlook 2017
- OECD recommendations on BEPS 2014 Deliverables : few surprises but no let up
- OECD science, technology and innovation outlook 2018 : adapting to technological and societal disruption
- OECD tourism trends and policies
- OECD unified approach leaves market jurisdictions out in the cold
- OECD weighing extensive input on digital economy tax proposals
- OECD's work on the economy : impact far beyond the digital economy
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- OESO-plan voor belasting van digitale economie
- Offshore finance and global governance : disciplining the tax nomad
- One answer to why and how to tax the digitalized economy
- Online platforms : a marketplace for tax fraud?
- Opinion Statement on European tax advisers' policy priorities for the 2019-2024 EU mandate
- Opinion statement FC 1/2018 on the European Commission proposal of 21 March 2018 for a Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services
- Opnion statement FC 1/12019 : CFE response to the OECD Consultation Document : Addressing the tax challenges of the digitalisation of the economy
- Options for taxing the digital economy in Mexico
- Options to address the direct tax challenges raised by the digital economy - a critical analysis
- P(l)ay when feeling lucky : a dollar won is twice as sweet as a dollar earned
- Pasado, presente y futuro de BEPS
- Pascal Saint-Amans and Raffaele Russo discuss part 2 of BEPS
- Pausing to reflect
- Payroll tax compliance and blockchain
- Permanent establishment and the digital economy
- Permanent establishment and the digital economy
- Permanent establishments and Action 1 on the digital economy of the OECD Base Erosion and Profit Shifting initiative : the nexus criterion redefined?
- Pillar 1 for dummies: digital turf wars
- Pillar 1 of the Inclusive Framework's work programme : the effect on the taxation of the digital economy and reallocation of taxing rights
- Pillar 2 : avoiding pitfalls on the road to consensus
- Place of effective management in the digital economy
- Pokéman GO could get caught in a tax bubble
- Practical problems in European and international tax law : essays in honour of Manfred Mössner
- Preparing for digital taxation in a blockchain world
- President's welcome
- Profit allocation in digital businesses
- Profit attribution challenges in a digital economy - a transfer pricing analysis of the EU virtual permanent establishment concept
- Promoting the digital transformation of African Portuguese-speaking countries and Timor-Leste
- Proposal for an automated real-time VAT collection mechanism in B2C e-commerce using blockchain technology