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Looking for an Appropriate Jurisdictional Framework for Source-State Taxation of International Electronic Commerce in the Twenty-first Century
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Looking for an Appropriate Jurisdictional Framework for Source-State Taxation of International Electronic Commerce in the Twenty-first Century (1998)Looking for an Appropriate Jurisdictional…The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment (2018)The European Commission’s Pro…BEPS, tax sovereignty and global justice (2016)BEPS, tax sovereignty and glo…REFORMING THE PERMANENT ESTABLISHMENT PRINCIPLE THROUGH A QUANTITATIVE ECONOMIC PRESENCE TEST (2003)REFORMING THE PERMANENT ESTAB…Erosion of the Concept of Permanent Establishment: Electronic Commerce (2000)International Taxation of Electronic Commerce (2000)Transforming the Internet into a Taxable Forum: A Case Study in E-Commerce Taxation (2001)Justice as Fairness (1958)An Essay on Fiscal Federalism (1999)Justice as Fairness: A Restatement (2002)Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform (2020)Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)International Taxation in the Digital Economy: Challenge Accepted? (2017)Ten Questions about Why and How to Tax the Digitalized Economy (2018)The Evolving ‘Thunder’ (2021)Transformation of the legal regulation of tax relations in the digital economy context (2021)
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  • 2016BEPS, tax sovereignty and global justice49 cited
  • 2018The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment18 cited
  • 2003REFORMING THE PERMANENT ESTABLISHMENT PRINCIPLE THROUGH A QUANTITATIVE ECONOMIC PRESENCE TEST14 cited

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