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Taxing the Digital Economy
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References

  • 1960The Theory of Public Finance: A Study in Public Economy.1,428 cited
  • 2015Multi-Sided Platforms1,007 cited
  • 1977International Law959 cited
  • 2004The Economics of the World Trading System526 cited
  • 1910Principles of Political Economy.375 cited
  • 2005The Industrial Organization of Markets with Two-Sided Platforms331 cited
  • 1938Personal Income Taxation: The Definition of Income As a Problem of Fiscal Policy305 cited
  • 2013Google, Facebook, Amazon, eBay: Is the Internet driving competition or market monopolization?302 cited
  • 2017Destination-Based Cash Flow Taxation145 cited
  • 2020Permanent Establishment: Erosion of a Tax Treaty Principle113 cited
  • 2007Taxing Corporate Income98 cited
  • 2017Transfer Pricing and the Arm's Length Principle After BEPS76 cited
  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy71 cited
  • 2004International Tax as International Law66 cited
  • 2002Do Bilateral Tax Treaties Promote Foreign Direct Investment?64 cited
  • 2016Multisided Platforms, Dynamic Competition, and the Assessment of Market Power for Internet-Based Firms

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