digital economy
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digital economy
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- "DAC7" : die neuen Meldepflichten für Betreiber von Plattformen
- '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
- 2021 WU Global Transfer Pricing Conference : "Transfer Pricing Developments around the World"
- 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 critical evaluation of the OECD's BEPS project
- A critical examination of the proposed UK digital services tax
- A critical review of Italy's digital services tax
- A critique from a developing country perspective of the proposals to tax the digital economy
- A critique of global trends and developments concerning the taxation of digital platforms
- A digital services tax for New Zealand - time to jump on the bandwagon?
- A digital single window
- A four-factor framework for analyzing the taxation of tech companies with limited to no physical presence
- 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 plea for a workforce presence PE concept in a post-covid digitalized world
- A potential legal rationale for taxing rights of market jurisdictions
- A primer on the OECD's "unified approach" for taxing digital and non-digital companies
- A proposal for a digital permanent establishment in Afghanistan
- 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 seat at the table : thought leaders discuss OECD's plans on digital economy taxation
- A systematic introduction to tax and technology
- A tale of two technologies : transfer pricing of intangibles in the digital economy
- A unified approach to international tax consensus
- AI and tax administrations : a good match
- 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
- Accounting profits, tax profits and unitary taxation (revisited)
- Achieving certainty in an uncertain profit allocation environment
- Action 1: addressing the tax challenges of the digital economy
- Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0 = Multilateral Agreement of 130 jurisdictions providing a framework for international tax reform (BEPS 2.0)
- Adapting current international taxation to new business models : two proposals for the European Union
- Adapting taxation for the digital economy in Singapore
- 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?
- Administering profit and consumption taxation in market jurisdictions : selected similarities in the digital era
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- African tax administration forum publishes DST guidelines for Africa
- Agreement? What Agreement? The 8 October 2021, OECD Statement in perspective
- Ahead in the cloud
- Aktionsprogramm der EU für die Mehrwertsteuer
- Aktuelle Trends zur Datenerhebung im Bereich der Umsatzsteuer - Einfluss der Digitalisierung : Überblick und länderspezifische Umsetzung in Europa
- Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia
- 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
- Alternative Pillar 1 formulas for international fairness
- Amazon and eBay profiting from VAT evaders
- Amount B - Vereinfachte Verrechnungspreisermittlung bei Basis-Marketing- und Vertriebsaktivitäten
- 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 analysis of diverse unilateral digital tax measures in Asian countries
- An objective method for splitting profits within multinational companies based on personnel costs
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- An overview of legal issues arising from the implementation in the European Union of the OECD's Pillar One and Pillar Two Blueprint
- Analysing value creation and the value chain of data businesses
- 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 Pillars 1 and 2 compatible with sovereignty and democracy?
- Are cryptocurrencies 'super' tax havens?
- Are the worldwide unitary regimes able to address the perceived shortcoming of the international tax framework?
- Are you ready for the tax technology?
- Argentina's journey to a digital VAT
- Argentina's journey to a digital VAT
- Article 12B of the UN Model (2021) : a simplified solution for developing countries to tax income from the digital economy?
- Artificial intelligence in transfer pricing
- As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
- Asian trends on Pillars One and Two : who is jumping on board and who may be jumping ship
- Asian voices : BEPS and beyond
- Assessing Amazon
- Assessing the tax challenges of the digital economy : an eye-opening case study
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative 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
- Automated Digital Services ("ADS") - ein (nicht ganz) neuer Grundbegriff im Recht der internationalen Besteuerung der digitalisierten Wirtschaft
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie I : le pilier 1
- BEPS 2.0 en droit suisse : la réforme internationale de l'imposition de l'économie numérique en résumé et son impact en droit suisse - partie II : le pilier 2
- BEPS : where are we now?
- BEPS Action 1 : digital economy - EU law implications
- BEPS Action 1 and the digital economy : an unsolvable issue?
- BEPS Monitoring Group comments on G-24's reaction to OECD two-pillar solution
- 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
- Balancing tax transparency and tax certainty : reporting obligations for unilateral safe harbours under DAC 6
- 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 : a blueprint for Africa's response
- Base erosion and profit shifting and value added tax in the digital economy
- Because not always B comes after A : critical reflections on the new Article 12B of the UN Model on automated digital services
- Beck.digitax
- Begründet das Homeoffice eine Betriebsstätte i. S. des Paragr. 12 AO? Offene Fragen zum Anknüpfungspunkt für eine Besteuerung
- Belastingheffing zonder Belastingdienst
- 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 der digitalen Wirtschaft : Die beiden Blueprints als Grundlage für die angestrebte finale Einigung
- Besteuerung digitaler Produkte : Zusammenfassung der aktuellen Rechtslage und Betrachtung von Praxisproblemen
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Besteuerung rein ausländischer Lizenzzahlungen - Begründung einer beschränkten Steuerpflicht nach Paragr. 49 Abs. 1 Nr. 2 f ) und Nr. 6 EStG
- Besteuerung von Food-Influencern
- Besteuerung von Pokémon-Openings auf YouTube
- 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
- Bitcoin und andere Kryptowährungen (currency token) - Grundlagen der Besteuerung im Privat- und im Betriebsvermögen : Praxishandbuch mit Beispielen und Mustereinspruch zum Thema Verfassungsmäßigkeit
- 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 and smart contracts in tax
- Blockchain applications in Asian tax administrations
- Blockchain in global finance and tax
- Blockchain und Steuern : neue Technik, alte Probleme
- Blockchain, transfer pricing, customs valuations, and indirect taxes
- Blockchain-basiertes virtuelles Geld
- Blocker alchemy, part 2
- 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
- Brazil considers taxing the digital economy
- Brazil tax guide for foreigners : a comprehensive guide to investing and surviving in one of the most complex tax systems in the world
- Brazil's experience with unilaterally taxing the tech industry versus international digital taxation
- 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
- Building anew with old blueprints
- 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
- CFE input on extending EU DAC to cryptocurrencies and e-money
- CJEU - recent developments in value added tax 2017
- CJEU - recent developments in value added tax 2018
- COVID as a digital accelerator : moving from crisis to opportunity
- COVID-19 challenges for the arm's-length principle
- 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?
- Can the digital economy debate improve the taxation of international shipping profits?
- 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
- Chile taking baby steps : VAT on digital services
- 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 scenario
- Cloud-basierte ERP-Projekte im internationalen Steuerrecht
- Combating VAT fraud through digital technologies : a reform proposal
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- 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
- Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment
- Comparative analysis of taxing the digital economy
- 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
- Compatibility of a European METR minimum tax with EU/EEA free movement guarantees = Compatibilidad de un impuesto mínimo europeo METR con las garantías de libre circulación de la UE/EEE
- Complexity or chaos?
- 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 entorno a la computación en la nube = Tax considerations around cloud computing
- 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
- Convergence and divergence of global and U.S. tax policies
- Copyright law and taxation of software
- Corporate income taxes under pressure : why reform is needed and how it could be designed
- Cost-plus transfer pricing for marketing support services between BEPS 1.0 and BEPS 2.0
- Could taxing rights based on activities become the new norm?
- Countdown to 2015 : top 10 EU VAT changes for suppliers of digital services
- Countries and companies join OECD BEPS train
- Criteria to distinguish DSTs and other taxes qualifying as income tax for article 2 purposes
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Cross-functional collaboration and change management : the key ingredients for tax technology transformation
- Crossing the digital services tax divide : but is it worth the journey?
- Cryptic currency?
- Cryptoassets : legal, regulatory, and monetary perspectives
- Customs law of the European Union
- DAC 7 : Meldepflichten digitaler Plattformbetreiber = DAC 7 : reporting obligations for digital platform operators
- DAC 7 : another step on the tax transparency journey, with a focus on digital platforms
- DSM to be enhanced during destination principle expansion
- Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft
- Das DEMPE-Konzept in der praktischen Umsetzung : Besteuerung digitalisierter Geschäftsmodelle
- Das Nexus-Konzept (Steuerlicher Anknüpfungspunkt)
- Das Zufluss-Abfluss-Prinzip im elektronischen Zahlungsverkehr : Teil 1 : Grundsätz, Online- und Mobile-Banking
- Das Zufluss-Abfluss-Prinzip im elektronischen Zahlungsverkehr : Teil 2 : Kartengestütze Zahlungen, Online-Bezahlsysteme, E-Geld, Mobile-Payment, Krypto-Payment
- Das internationale Steuerrecht wird neu geschrieben - Eckdaten des Zwei-Säulen-Konzepts der OECD = The international tax law is being rewritten - key data of the OECD's two-pillar concept
- Data and information as taxable assets
- Data first, tax next : how Fiji's technology can improve New Zealand's 'Netflix tax' (Part 1)
- Day 1 of the Spanish digital services tax : and now what? A wave of tax policy, legal interpretation and compliance challenges
- 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 Geltungsbereich des Pillar One - Scope
- Der OECD-Diskussionsentwurf zu den steuerlichen Herausforderungen der "Digital Economy" vom 24. 3. 2014
- Der Steuerkrieg : Wettbewerb der Steuersysteme oder neue Weltsteuerordnung?
- Der Unified Approach der OECD
- Derecho tributario: reflexiones : estudios en homenaje a Víctor Uckmar
- Derechos de los contribuyentes
- Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
- Designing tax policy for the digital biosphere : how the internet is changing tax laws
- Deutsche Outbound-Investitionen in der digitalen Wirtschaft : eine steuerplanerische Analyse unter besonderer Berücksichtigung der Standortwahl sowie weiterer sachverhaltsgestaltender Aktionsparameter
- Developing a regulatory framework for the taxation of virtual currencies
- Developing a transfer pricing policy framework for the current economic crisis and beyond
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries put their cards on the table in the digital economy tax debate : but is the UN Committee of Experts playing a winning hand?
- Developments on the digital economy front : progress or regression?
- Die (R)Evolution der internationalen Unternehmensbesteuerung?
- Die 5. EU-Geldwäscherichtlinie : schärfere Aufsicht über virtuelle Währungen und elektronisches Geld
- Die Abschaffung der unilateralen Digitalsteuern in Europa
- 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 Digitalsteuer - Was kommt? Kommt sie? Von wem kommt sie?
- Die Digitalsteuer als unilaterale Maßnahme der internationalen Unternehmensbesteuerung : eine steuersystematische Bewertung (Teil 1)
- Die Digitalsteuer als unilaterale Maßnahme der internationalen Unternehmensbesteuerung : eine steuersystematische Bewertung (Teil 2)
- Die Ermittlung der Bemessungsgrundlage von Amount A und die formelhafte Gewinnzuordnung
- Die Umsetzung der Kryptowertetransferverordnung : Analyse des Referentenentwurfs und der Stellungnahmen der Fachverbände dazu
- 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 Vermeidung der Doppelbesteuerung und das Problem der Doppelberücksichtigung
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- Die abkommensrechtliche Relevanz von Art 12A UN-MA 2017
- Die digitale Betriebsstätte : wertschöpfungsgerechte Besteuerung im Zeitalter der Digitalisierung
- Die französische Digitalsteuer - (k)ein Vorbild?
- Die neue Weltsteuerordnung als Rube-Goldberg-Maschine? Konstruktionmängel bei der Besteuerung digitaler Geschäftsmodelle nach dem OECD Pillar One
- 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 : lessons from the Section 301 Investigation
- 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 economy compliance : handbook
- Digital permanent establishment and digital equalization taxes
- Digital permanent establishment and digital equalization taxes
- Digital revolution. Tax revolution?
- Digital service taxes under State aid scrutiny
- Digital services tax : assessing the policy reasons for its introduction in the European Union
- Digital services tax : when will it byte?
- 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 : reframing the narrative
- Digital taxation in Africa : safety in numbers?
- 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
- Digital transfer pricing : a big bang technology disruption that turns your data into ta-da!
- 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
- Digitale Verrechungspreisprüfungen
- Digitalisierung der Finanzverwaltung und Steuerfunktion - Wohin geht die Reise?
- Digitalisierung im Konzernsteuerrecht
- Digitalisierung im Steuer- und Rechnungswesen
- 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]
- Digitalsteuer - Der Trend im internationalen Steuerrecht - Teil I : Status quo der unilateralen Maßnahmen zur Besteuerung der digitalen Wirtschaft
- Digitalsteuer - Der Trend im internationalen Steuerrecht - Teil II : Status quo der unilateralen Maßnahmen zur Besteuerung der digitalen Wirtschaft
- Digitalsteuer auf dem Vormarsch - zunehmend repressiver Steuervollzug für Digitalunternehmen in der Türkei
- Digitalsteuer in Österreich
- 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
- Diritto tributario telematico : nuovi confini
- 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 Art. 15 need revision in the light of new digital ways of working?
- Does the tax sector need blockchain?
- Douanewaarde-verrekenprijzen : afstemming na Hamamatsu en het belang van operationalisering
- Driving to certainty under Pillar 1
- E-Commerce : Digitale Dienstleistungen (B2C) im Mehrwertsteuerrecht - Rechtsgrundlagen, Konzept, Begriff und Anwendungsfälle : Teil 1 : Rechtsgrundlagen, Konzept und Begriff der digitalen Dienstleistungen
- E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
- E-commerce : the global shift in taxation
- E-commerce and taxation implications of goods warehousing in Australia
- 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
- ECOFIN akzeptiert den Vorschlag zur sechsten Überarbeitung der EU-Amtshilferichtlinie (DAC7)
- EU DAC7 proposal further strengthens EU tax administrative cooperation, even in respect of digital platforms
- EU VAT at the dawn of the fourth industrial revolution
- EU VAT categories and the digital economy
- 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 rotating presidency and EU Commission presidency converge to support German fiscal agenda
- 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?
- Ein Jahr österreichische Digitalsteuer : Rückblick, Einblick, Ausblick
- Eine Analyse der ökonomischen Wirkungsabschätzung
- Eine Digitalsteuer nur für ausländische Steuerzahler - geht das? Zwei EuGH-Urteile geben eine überraschende Antwort
- Eine bilaterale Lösung zur Besteuerung der Digitalwirtschaft : UN Tax Committee präsentiert Vorschläge zur steuerlichen Herausforderung Digitalisierung
- Einkommensteuer-Update : Aktuelles auf einen Blick : Ergebnisunterlage Einkommensteuer zum Salzburger Steuerdialog 2014
- Einordnung umsatzbasierter Steuern nach der aktuellen EuGH-Rechtsprechung und die Relevanz für unilaterale Digitalsteuern
- 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 : antecedentes y contexto
- El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
- El impuesto sobre determinados servicios digitales y su encuadre en la fiscalidad internacional = The tax on certain digital services and their framing in international taxation
- 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 nuevo Impuesto sobre Determinados Servicios Digitales (Ley 4/2020, de 15 de octubre) : su incorrecta calificación como impuesto indirecto y sus consecuencias
- El nuevo régimen en el IVA de las operaciones de comercio electrónico : algunas cuestiones problemáticas
- El régimen jurídico-tributario del bitcóin